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Economy

GST By Economic Sector

Data from Jan 2004 to Jan 2024

Last updated: 09 Sep 2025, 16:27 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: FY2024 Net GST Contribution by Economic Sector

Data explorer

GSTByEconomicSector.csv (226 rows, 10.8 KB)

Financial Year Year (YYYY)	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% 20044.9% 20054.9% 20064.9% 20074.9%	(Null)0.0% Utilities9.3% Construction9.3% Manufacturing9.3% Wholesale & Retail Trade9.3%	(Null)0.0%	(Null)19.5%	(Null)34.1%	(Null)0.0%
2004	Agriculture & Fishing	175	na	na	0.3
2004	Mining & Quarrying	23	na	na	0
2004	Manufacturing	7942	na	na	2.9
2004	Utilities	45	na	na	5.8
2004	Construction	5745	na	na	9.2
2004	Wholesale & Retail Trade	29765	na	na	44.3
2004	Hotels & Restaurants	1389	na	na	3.6
2004	Transport & Communications	3912	na	na	4.2
2004	Financial	2793	na	na	4.7
2004	Real Estate & Business Activities	10157	na	na	17.7

Column legend

Title	Column name	Data type	Unit of measure	Description
Financial Year	financial_year	Year (YYYY)	-	Financial year starts on 1 April and ends on 31 March
Economic Sector	economic_sector	Text	-	-
No. of Businesses	no_of_businesses	Text	-	-
Percentage of Businesses in Net GST Refund Position	percentage_of_businesses_in_net_gst_refund_position	Text	-	Percentages are expressed as a value over 100, i.e. "100" represents 100% "na" : Data not available or not applicable
Net GST Contribution	net_gst_contribution	Text	S$ Thousand	Included amount of net GST contribution from FY2011/2012. "na" : Data not available or not applicable.
Percentage of Net GST Contribution	percentage_of_net_gst_contribution	Text	-	Percentages are expressed as a value over 100, i.e. "100" represents 100%

Analyse this dataset with Colab Notebook

1. Copy this dataset ID: d_2f8e0b554cf05a28a2a81d11166900c6
2. Click on the button below

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 (2025) [Dataset]. data.gov.sg. Retrieved December 28, 2025 from https://data.gov.sg/datasets/d_2f8e0b554cf05a28a2a81d11166900c6/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg melissa_lim@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)