January 2026 fifth edition
The thirteen-page guide applies to GST-registered licensed estate-agency businesses and registered salespersons. Agency service and the underlying property sale are separate supplies; residential-property exemption does not exempt an agent’s local commission.
Local, overseas, aborted and loan introductions
Commission relating to Singapore property is taxable for both residential and commercial work. Overseas-property service can be zero-rated as international service. An aborted deal still generates taxable commission where the agent remains entitled to it. Bank loan-referral commission is taxable introduction service. If GST is not separately agreed, commission is GST-inclusive; extract the fraction rate/(100+rate), 9/109 at 9%.
Agency and salesperson: the whole chain
The agency contracts with the client and accounts GST on FULL client commission, even where client pays the salesperson directly. A GST-registered salesperson separately charges GST on commission from the agency. In example 1, client pays agency S$5,000; a 70:30 split leaves salesperson S$1,500, with S$135 GST on that service to agency. Agency does not reduce its taxable client commission to its retained 70%.
Co-broking: all amounts in example 2
A contracts with seller for S$9,000, B helps find buyer and receives 40% S$3,600. Both registered: A charges seller S$810 GST; B charges A S$324. B supplies A, not a separate 40% supply to seller. The contracts explain why two invoice legs exist.
Time of supply and documents
Account at earlier of payment received or invoice issued. Any actual payment bill, including a debit note, can trigger supply. Sales orders, pro-formas, account statements and claims letters generally are not invoices because normal practice does not make them payment bills; determine their real function rather than label alone.
Own-property business and deregistration
Agents/salespersons trading or letting their own non-residential properties account GST on price/rent. On deregistration, non-residential property still held for which input tax was allowed produces deemed supply at prevailing rate on open-market value, reported in final GST F8.
Residential definition and input-tax scope
Residential land includes qualifying zoned vacant land, specified government land exclusively approved for residential/condominium use with required demolition, and land with principally residential buildings, subject to the government demolition/non-exclusive-approval exception. Agency input tax can cover ads, offices, stationery/equipment, but motorcar purchase/running costs are blocked. Qualifying non-residential trading/letting acquisitions can include price, maintenance, furniture, renovation, repairs and conveyancing input tax.
Edition changes
2018 clarified residential definitions and salesperson direct client receipts. January 2023/2024 updated the rate examples; the 2026 edition is the fifth. Use the property-owner guide for the underlying property rules and time-of-supply guide for additional timing scenarios.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗