Visitors buying cards in Singapore often ask whether they can claim back the tax. This guide explains the Goods and Services Tax (GST) and the Tourist Refund Scheme (TRS), which is administered electronically as eTRS. It is general information, not tax advice — always confirm the current rules with the official sources linked below before you rely on them.
GST in brief
Singapore's GST is currently 9%. It is already included in the shelf price you pay. As a tourist you may be able to claim a refund of the GST on eligible goods you take out of Singapore, through the Tourist Refund Scheme.
GST-registered is not the same as eTRS-participating
A shop can be GST-registered and still not offer tourist refunds. To provide refunds, a retailer must separately operate the electronic Tourist Refund Scheme, typically through a Central Refund Agency. Participation is a business choice — it is not automatic and is not mandatory. So the only reliable step is to ask, or look for eTRS/tax-free signage, before you pay.
Who can claim
According to IRAS, you generally must be a tourist aged 16 or older on the date of purchase, not a Singapore citizen or permanent resident, not a member of the crew of the aircraft you are leaving on, and not otherwise a "Specified Person". Check the current eligibility conditions on the official pages below.
What you need at the shop
- Spend at least S$100 (including GST) at a participating retailer. You may consolidate up to three same-day receipts from the same retailer to reach S$100.
- Show your passport (and the electronic Visit Pass issued on arrival) in person so the retailer can capture the transaction under eTRS.
- Keep the original receipts/invoices.
Claiming at the airport
You claim before departure at Changi or Seletar Airport using the eTRS self-help kiosks:
- Scan your passport at a kiosk to retrieve your eligible transactions.
- Submit your claim at the right location — for checked-in goods, at the Departure Check-in Hall before immigration; for hand-carried goods, in the Departure Transit Lounge after immigration.
- Have the goods, original receipts and your passport and boarding pass ready — you may be asked to present the goods for inspection.
The goods must be taken out of Singapore with you. A Central Refund Agency processes the refund and deducts a handling fee, so the amount you receive is less than the full 9%.
What is not eligible
IRAS excludes, among other things, goods you have already fully or partly consumed or used in Singapore, goods bought for business or commercial purposes, services (for example car rental, entertainment or dry cleaning), accommodation, and goods exported by freight. Confirm the current exclusions on the official pages.
Shops on TCG.sg and eTRS status
The TCG.sg shop directory shows a tourist GST-refund (eTRS) status for listed shops, using clear labels: Not verified, Submitted / pending, Verified participant, or Not participating. A status of "Not verified" means exactly that — we have not confirmed it, not that the shop does or does not participate. You can view shops with verified eTRS participation on TCG.sg, but coverage may be incomplete, so this is not a complete list of every GST-refund shop in Singapore — always confirm with the retailer.
Are you a Singapore TCG retailer?
Retailers who expect overseas customers may wish to look into participating in eTRS through a Central Refund Agency. This guide cannot tell you whether your business qualifies, cannot guarantee approval, and is not tax or legal advice, and eTRS participation is not mandatory. Refer to the official IRAS guidance for retailers to understand the requirements.
Rules, thresholds and fees can change. Verify current details with IRAS, Singapore Customs and ICA before you buy or claim.