Singapore Shopping Tax Refund Guide 2026: How to Claim Back the 9% GST

Singapore has a clear tourist tax refund system, but shopping mall discounts are fewer compared to Japan and Thailand. This guide explains the S$100 threshold, the rule for combining three receipts, how to use the eTRS kiosks, the need to depart within 12 hours after approval, and details the actual discounts at Jewel Changi and several malls.

Last updated · ~7 min read

By Jose Wan

Singapore Shopping Tax Refund Guide 2026: How to Claim Back the 9% GST

Singapore focuses on tax refunds, with fewer shopping mall tourist discounts

When shopping in Singapore, tourist tax refunds are an essential part of the experience. Singapore has a very clear Tourist Refund Scheme (TRS), but shopping mall discounts for tourists are much less common compared to Japan and Thailand. Below, we will explain in detail the refund thresholds, procedures, and eligibility criteria, as well as the actual discounts available at Jewel Changi Airport and several malls.

Basic tax refund rules: how to get back the 9% GST

When shopping in Singapore, remember to pay attention to the Goods and Services Tax (GST) refund arrangements. Singapore's GST is 9%, implemented from 1 January 2024. To qualify for a refund, you must spend at least S$100 (including tax) at a single merchant. On the same day, you can combine up to three receipts from the same merchant to meet the threshold. The refund process must be completed when departing by air from Changi or Seletar Airport; it is not applicable for those departing by land or sea.

  • On the same day, you can combine up to three receipts from the same merchant to meet the S$100 threshold.
  • Not applicable for those departing by land or sea; no refund for those taking a bus to Malaysia.
Key points of Singapore's tax refund rules
Basic Rules for Singapore Tax Refunds (key points summarised from official information); click the image to visit the Singapore Customs page

How to use eTRS: Register at the time of purchase

When shopping in Singapore and wishing to claim a tax refund, remember to inform the store at the time of purchase that you want to claim a refund and show them your passport for registration. This step is crucial because if you try to claim a refund after the purchase, the merchant may refuse to register your transaction.

  • Register with the merchant at the time of purchase: When paying, show your passport to the merchant and request that your receipt be registered in the eTRS system.
  • Location of airport kiosks: Tax refund procedures must be completed at the self-service kiosks in Terminals 1 to 4 of Changi Airport or at the kiosks in Jewel Changi Airport. These kiosks are open 24 hours, allowing you to process your refund at any time.
  • Depart within 12 hours after approval: After completing and obtaining approval for your tax refund application at the kiosk, you must leave Singapore within 12 hours. Be sure to allocate sufficient time to avoid missing your flight.
  • Refund method: You can choose to have the refund credited directly to your credit card, which usually takes about 10 days to process; alternatively, you can collect the cash at the airport's cash counter; or you can opt to have the refund credited to your Alipay account.
  • Processing fee: During the refund process, the operator will deduct a certain processing fee, although the official rate has not been disclosed. Therefore, remember to allocate a small additional amount for this purpose.
Singapore eTRS Key Operation Points
eTRS Operation (key points summarised from official information); click the image to visit Changi Airport website

Who Cannot Claim Tax Refund

Not all travellers are eligible to claim tax refund. Citizens and permanent residents of Singapore are not eligible, and holders of work permits, student passes, and dependant passes are also ineligible. Airline crew members do not qualify for tax refund either. Additionally, the goods for tax refund must be unused, and customs may ask travellers to show the goods.

  • Holders of work permits, student passes, and dependant passes are not eligible.
  • Goods must be unused, and customs may ask to see them.
Key Points of Singapore Tax Refund Eligibility
Tax Refund Eligibility Restrictions (key points summarised from official information)

Jewel Changi: The Most Practical Tourist Privileges Right Now

The Jewel Privileges offered by Jewel Changi are currently the most practical tourist benefits. The promotion runs from 1 April 2026 to 31 March 2027. With eligible receipts, you can redeem S$5 plus S$5 digital vouchers. Mastercard users who spend S$120 and present three receipts can redeem a keychain. Presenting your boarding pass when purchasing attraction tickets gets you 10% off, valid for 7 days, with 20% off for Canopy Park tickets.

  • Promotion period: 1 April 2026 to 31 March 2027.
  • The boarding pass discount is only valid for 7 days, so don't buy too early.
Key Points of Jewel Changi Jewel Privileges
Jewel Changi Jewel Privileges (our summary based on official information); click the image to visit the official page

Shopping Malls: Limited Options Available

The tourist benefits at shopping malls are limited. ION Orchard offers up to 4,500 ION+ points for tourists, along with tax refund services. Mandarin Gallery gives S$5 digital vouchers upon membership registration, but this is not exclusive to tourists. The Takashimaya tourist benefits card directory still shows 2025, and the 2026 version could not be verified.

  • The Mandarin Gallery offer is not limited to tourists; locals can also get it.
  • Takashimaya's tourist card directory still shows the 2025 version; we couldn't verify the 2026 version.
Key points of Singapore mall tourist discounts
Mall tourist discounts (key cards compiled by us from official information); click the image to go to ION Orchard's tourist page

Expired or unavailable: don't rely on outdated guides

Some mall tourist discounts have expired. For example, the tourist discounts for Bugis Junction and Bugis+ are the 2021 version and have expired. The websites for VivoCity and Marina Bay Sands Shoppes were inaccessible during our verification, and we couldn't find a tourist card for Mustafa Centre. The tourism board has not announced a national tourist rewards programme for 2026.

  • The Bugis one is the 2021 version; many old articles online still copy this.
  • The websites for VivoCity and Marina Bay Sands Shoppes were inaccessible during our verification.
Singapore: Expired or Unavailable Traveller Offers
Expired or unavailable (our verification results as of September 2026)

Get your internet sorted before shopping

When shopping in Singapore, remember to prepare your internet card in advance. Registering for tax refunds, checking mall promotions, and locating airport kiosks all require on-the-spot internet access. It is recommended to install an eSIM before travelling to Singapore; it will be activated immediately upon payment, and the QR Code will be emailed to you; alternatively, a physical SIM card can be mailed from Hong Kong. All plans and real-time prices are available on the Singapore destination page.

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