The Tourist Refund Scheme connects Central Refund Agencies and participating retailers on a single platform. Under the Tourist Refund Scheme, tourists in Singapore who meet certain criteria may claim a refund of the 7% Goods and Services Tax (GST) paid on their purchases of at least S$100.
Eligible tourists are entitled to up to three same-day receipts and invoices from shops with the same GST registration number to meet the S$100 requirement. However, goods that have already been used or consumed in Singapore, goods which are to be exported for commercial purposes, goods to be exported by freight, and accommodation and any related services are ineligible for the refund.
A person is classified as a tourist who is allowed to apply for the GST refund if the following criteria are fulfilled: being neither a citizen nor a permanent resident of Singapore, spending 365 days or less in Singapore during the 24-month period before the date of purchase, not having been employed in Singapore during the 6-month period before the date of purchase, not being a member of the crew of the aircraft being used to leave Singapore, being at least 16 years old at the time of purchase, and having purchased all relevant goods in the four-month period before the expiry of the person’s student pass if the person holds one.
The Tourist Refund Scheme is available to any tourists bringing purchases made in Singapore out of the country as long as two conditions are fulfilled. The first is that the tourist must be leaving Singapore within two months from the date of purchase. The second is that the tourist must leave Singapore via either Changi Airport or Seletar Airport.