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Economy

GST By Economic Sector

Last updated: 04 Sep 2024, 01:19 SGT

IRAS (Inland Revenue Authority of Singapore)

  • For FY2009-FY2015, the industries are classified according to Singapore Standard Industrial Classification (SSIC) 2010.
    (a) Utilities includes Electricity, Gas & Air-Conditioning Supply, Water Supply, Sewerage, Waste Management & Remediation Activities.
    (b) Other Goods Industries includes Agriculture & Fishing and Mining & Quarrying.
    (c) Real Estate & Business Activities includes Real Estate Activities, Professional, Scientific & Technical Activities, Administrative & Support Service Activities.
    (d) Others includes all other industries such as Education, Health & Social Services, Arts, Entertainment & Recreation, Other Service Activities.

  • The industries are classified according to Singapore Standard Industrial Classification (SSIC) 2015 for FY2016-FY2017; SSIC 2015 (Version 2018) for FY2018-FY2019.
    (a) Utilities includes Electricity, Gas, Steam & Air-Conditioning Supply, Water Supply, Sewerage, Waste Management & Remediation Activities.
    (b) Other Goods Industries includes Agriculture & Fishing and Mining & Quarrying.
    (c) Real Estate & Business Activities includes Real Estate Activities, Professional, Scientific & Technical Activities, Administrative & Support Service Activities.
    (d) Others includes all other industries such as Education, Health & Social Services, Arts, Entertainment & Recreation, Other Service Activities.

  • The industries are classified according to Singapore Standard Industrial Classification (SSIC) 2020 from FY2020.
    (a) Utilities includes Electricity, Gas, Steam & Air-Conditioning Supply, Water Supply, Sewerage, Waste Management & Remediation Activities.
    (b) Other Goods Industries includes Agriculture & Fishing and Mining & Quarrying.
    (c) Real Estate & Business Activities includes Real Estate Activities, Professional, Scientific & Technical Activities, Administrative & Support Service Activities.
    (d) Others includes all other industries such as Education, Health & Social Services, Arts, Entertainment & Recreation, Other Service Activities.

  • There will be differences between GST Contribution and Tax Collection for GST published on data.gov.sg. GST Contribution is the net amount that is payable or refundable by a taxpayer after accounting for input and output tax etc. This might be different from the Tax Collection for GST as the taxes can be collected or refunded across different Financial Years (FY) due to taxpayers paying their taxes via GIRO instalments or having their past years’ assessments reviewed.

Chart: FY2023 Net GST Contribution by Economic Sector

Data explorer

GSTByEconomicSector.csv (216 rows, 10.2 KB)

Financial Year
Text
Economic Sector
Text
No. of Businesses
Text
Percentage of Businesses in Net GST Refund Position
Text
Net GST Contribution
Text
Percentage of Net GST Contribution
Text
(Null)0.0%
20045.1%
20055.1%
20065.1%
20075.1%
(Null)0.0%
Utilities9.3%
Construction9.3%
Manufacturing9.3%
Wholesale & Retail Trade9.3%
(Null)0.0%
(Null)20.4%
(Null)35.6%
(Null)0.0%
2004Agriculture & Fishing175nana0.3
2004Mining & Quarrying23nana0
2004Manufacturing7942nana2.9
2004Utilities45nana5.8
2004Construction5745nana9.2
2004Wholesale & Retail Trade29765nana44.3
2004Hotels & Restaurants1389nana3.6
2004Transport & Communications3912nana4.2
2004Financial2793nana4.7
2004Real Estate & Business Activities10157nana17.7

Column legend

Title
Column name
Data type
Unit of measure
Description
Financial Yearfinancial_yearText-Financial year starts on 1 April and ends on 31 March
Economic Sectoreconomic_sectorText--
No. of Businessesno_of_businessesText--
Percentage of Businesses in Net GST Refund Positionpercentage_of_businesses_in_net_gst_refund_positionText-Percentages are expressed as a value over 100, i.e. "100" represents 100% "na" : Data not available or not applicable
Net GST Contributionnet_gst_contributionTextS$ ThousandIncluded amount of net GST contribution from FY2011/2012. "na" : Data not available or not applicable. The unit of measure is S$ Thousand.
Percentage of Net GST Contributionpercentage_of_net_gst_contributionText-Percentages are expressed as a value over 100, i.e. "100" represents 100%
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_2f8e0b554cf05a28a2a81d11166900c6
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Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_2f8e0b554cf05a28a2a81d11166900c6"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2015). GST By Economic Sector (2024) [Dataset]. data.gov.sg. Retrieved June 18, 2025 from https://data.gov.sg/datasets/d_2f8e0b554cf05a28a2a81d11166900c6/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgtan_pei_ting@iras.gov.sg

Created on

27 Oct 2015

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)