GST By Economic Sector
What this data shows
Published by Inland Revenue Authority of Singapore. 244 records. Fields include Financial Year, Economic Sector, No. of Businesses, Percentage of Businesses in Net GST Refund Position (6 columns in total). Covers 2004-04-01 to 2026-03-31. Last updated 2026-09-02.
Description
Inland Revenue Authority of Singapore CSV on net GST contributions and refund positions by economic sector from financial year 2004 through 2024, with SSIC classification notes for FY2009–FY2015 and later revisions. Tax analysts and economists study sectoral GST incidence, business counts in net refund positions, and share of net contributions across Singapore industries.
Official description
* Update of SSIC 2020 to SSIC 2025. (a) The industries are classified according to the Singapore Standard Industrial Classification (SSIC) 2025 from YA2025. (b) Others includes all other industries such as Public Administration & Defence and Other Service Activities. * From FY2025 (Apr 2025 – Mar 2026), figures are compiled on a revised basis to include GST-registered businesses only. * 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.
- Last updated
- Coverage
- 2004-04-01 – 2026-03-31
- Rows
- 244
- Columns
- 6
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| Financial Year | Economic Sector | No. of Businesses | Percentage of Businesses in Net GST Refund Position | Net GST Contribution | Percentage of Net GST Contribution |
|---|---|---|---|---|---|
| 2011 | Manufacturing | 9131 | 22.7 | 198831 | 2.5 |
| 2011 | Construction | 7952 | 7.8 | 1155240 | 14.3 |
| 2011 | Utilities | 279 | 33.7 | 248014 | 3.1 |
| 2011 | Other Goods Industries | 160 | 42.5 | 222894 | 2.8 |
| 2011 | Wholesale & Retail Trade | 32176 | 25.4 | 2843090 | 35.1 |
| 2011 | Accommodation & Food Service Activities | 2460 | 10.6 | 356738 | 4.4 |
| 2011 | Transportation & Storage | 4237 | 52.3 | 92996 | 1.1 |
| 2011 | Information & Communications | 3507 | 22.9 | 536781 | 6.6 |
| 2011 | Financial & Insurance Activities | 5157 | 46.5 | 98063 | 1.2 |
| 2011 | Real Estate & Business Activities | 13401 | 23.9 | 851348 | 10.5 |
Preview shows 10 rows and 6 columns. Use the table search or download the CSV for the full data.
Columns
| Column | Type | Categorical |
|---|---|---|
| Financial Year | Financial Year (YYYY) | No |
| Economic Sector | Text | Yes |
| No. of Businesses | Text | No |
| Percentage of Businesses in Net GST Refund Position | Text | No |
| Net GST Contribution | Numeric | No |
| Percentage of Net GST Contribution | Text | No |