In this guide · 8 sections
Short answer
If you are GST-registered, show the final price including 9% GST everywhere the public sees prices. '$100 + GST' is not allowed; '$109' or '$109 (incl. GST)' is. CCS guidance adds that mandatory fees such as service or booking fees should be in the headline price, not revealed at checkout.
The IRAS rule: show GST-inclusive prices
IRAS's page on displaying and quoting prices is short and strict. If you are GST-registered, you must display and quote prices inclusive of GST to the public. It applies to price tags and lists, advertisements and brochures, website prices, and written or verbal quotes. Failure to comply may result in a fine of up to S$5,000.
| Format | Example | Allowed? |
|---|---|---|
| GST-inclusive price only | $109 | Yes |
| With GST notation | $109 (inclusive of GST) or $109 w/GST | Yes |
| Both, with inclusive price at least as prominent | $109 w/GST ($100 w/o GST) | Yes |
| GST-exclusive price only | $100 + GST, or $100 + 9% GST | No |
| Exclusive price more prominent | $100 w/o GST ($109 w/GST) | No |
| Disclaimer instead of price | "Prices are subject to GST" | No |
IRAS also says that in the past two years, over 100 GST-registered businesses were found non-compliant with the price display rules. The most common mistake is a website or rate card written for business buyers and left as '+ GST' for everyone.
The F&B and hotel service charge exception
Hotels and F&B outlets that impose a service charge may display prices before GST, as long as they show a prominent statement such as "Prices are subject to GST and service charge". GST is then charged on both the item price and the service charge.
- Food and drinksS$100.00
- 10% service chargeS$10.00
- 9% GST on S$110S$9.90
Total the customer paysS$119.90
IRAS's own illustration of the service charge exception.
The exception does not apply to outlets that do not charge service, and IRAS says it does not cover a nominal service charge added only to avoid showing GST-inclusive prices. A cafe with counter service and no service charge must show GST-inclusive prices on its menu and online ordering page.
Drip pricing: what CCS says about fees
The second set of rules comes from consumer protection law. The CCS Guidelines on Price Transparency, in effect since 1 November 2020, explain which pricing practices could breach the Consumer Protection (Fair Trading) Act. They apply to all suppliers, online and in physical stores.
Drip pricing means advertising a low price, then adding fees as the customer moves through checkout. CCS says suppliers should include any unavoidable or mandatory charges, such as taxes, surcharges and service fees, in the total headline price. Where a charge cannot reasonably be calculated in advance, its existence should be disclosed clearly and prominently next to the headline price. For optional add-ons, CCS encourages an opt-in or opt-neutral approach, where customers tick a box to choose what they want.
The same guidelines cover price comparisons, discounts and the word 'free'. A 'was S$80, now S$50' claim needs a genuine previous price, and 'free' offers must state any conditions clearly. If you sell online, also see our guide to the enhanced e-commerce guidelines.
Checkout examples: compliant and not
Putting the two rules together, here is how common online situations look.
Compliant
- Product page shows S$54.50, with 'incl. GST' below
- Booking page shows the full price including a mandatory booking fee
- Delivery fee shown on the product page or before checkout, with self-collect as an option
- Gift wrap offered as an unticked option with its price
- Rate card for consumers lists GST-inclusive prices
Likely to break the rules
- Product page shows S$50, GST added at checkout
- Mandatory 'platform fee' appears only on the payment page
- Service fee in small print on a page the customer may not open
- Insurance added through a pre-ticked box
- Quote to a walk-in customer says 'S$500 + GST'
Business-to-business quotes are a grey area people often get wrong. The IRAS rule applies to prices displayed or quoted to the public. If your website or price list is open to anyone, treat it as public and show GST-inclusive prices, even if most buyers are companies.
How to set up GST-inclusive prices online
Most platforms can show tax-inclusive prices; the setting is just not always on by default.
Confirm your GST status and rate
Only GST-registered businesses need to show GST-inclusive prices. The current rate is 9%.
Turn on tax-inclusive pricing in your store
In Shopify, the setting is under Settings, Taxes and duties, to include tax in prices. WooCommerce has a similar option under Tax settings. Our Shopify GST guide walks through it.
Re-enter or check product prices
When you switch to inclusive pricing, decide whether to keep the same shelf price (absorbing GST) or raise prices to keep your margin, then update products.
Move mandatory fees into the headline price
Booking fees, platform fees or surcharges every customer must pay should be part of the price shown, not a checkout line.
Make add-ons opt-in
Remove pre-ticked boxes. Show optional extras with their price and let customers choose.
Check every price surface
Website, Google Business Profile, marketplace listings, menus, social posts, PDF rate cards and email quote templates.
Your invoices still need to show GST separately to meet tax invoice rules. That is a different requirement, covered in our GST tax invoice guide.
Price display checklist
Run through this whenever you change prices or launch a new sales channel.
GST and price display check
This is general information, not legal or tax advice. If you are unsure how the rules apply to your pricing, ask your accountant or check with IRAS.
Do it yourself or get help?
On a small store, switching to tax-inclusive pricing and cleaning up checkout fees takes an afternoon. On a larger catalogue, or when prices also flow into accounting software, it is easy to break reports or double-count GST.
Our Shopify Store package (S$1,890) sets up a store with GST-correct pricing, payments, shipping and policy pages. If your store, payments and accounting need to agree on GST, the Xero / QuickBooks Integration (S$390) connects them so sales and tax reconcile.
Frequently asked questions
Yes, if your business is GST-registered. IRAS requires you to display and quote prices inclusive of GST to the public, including on price tags, menus, websites, advertisements and quotes. Showing a price plus GST is not allowed. Businesses that are not GST-registered must not charge GST at all, so their prices are simply the final price.
IRAS states that failure to comply with the price display requirements may result in a fine of up to S$5,000. IRAS also reports finding over 100 GST-registered businesses non-compliant in a two-year period, so it does check. Fixing website prices and quote templates is a simple way to avoid the issue.
Only if they impose a genuine service charge. IRAS allows hotels and F&B establishments that levy a service charge to display prices before GST, provided they prominently state that prices are subject to GST and service charge. Outlets without a service charge, or with a nominal charge added just to avoid the rule, must show GST-inclusive prices.
Drip pricing is advertising a lower price and then adding mandatory fees, such as booking fees, service fees or surcharges, during checkout. The CCS Guidelines on Price Transparency say unavoidable charges should be included in the headline price, and charges that cannot be calculated in advance should be clearly disclosed next to it.
Yes. Price display rules cover what the public sees before buying. Tax invoices for GST-registered businesses must still show the GST amount and other required details. Many systems display the inclusive price to customers and still calculate and show the GST portion on the receipt or invoice.