You need to charge GST to your customer for the services. For services which qualify as international services under Section 21(3) of the GST Act, you may zero-rate your supply of service (i.e. charge GST at 0%).

GST Treatment of Common Travel Services

TransactionGST Treatment

Supply and arrangement of international transport of passengers:

  • To and from Singapore; or
  • From a place outside Singapore to another place outside Singapore.

E.g. Sale of air ticket, ferry ticket, coach transport to overseas.


Arrangement of hotel accommodation located in Singapore


Arrangement of hotel accommodation located overseas


Supply of outbound tour package


Supply of inbound tour package


Sale of Cruise Package

You may zero-rate the sale of an international cruise package. Zero-rating applies regardless of whether the cruise docks or stops over at a port outside Singapore e.g. cruise to nowhere package.

Consequently, the vessel no longer needs to dock at a port outside Singapore to qualify for zero-rating. The supply of "cruise-to-nowhere" packages can be zero-rated.

Service Fee for Visa Application

The processing fee charged by the embassy is for a supply of service by the embassy. This supply is subject to GST if the embassy is GST registered.

When the service fee is charged by the travel agency, the supply of service is provided by the travel agency. The service fee is subject to GST if the travel agency is GST registered.

For more information, please refer to GST: Travel Industry (PDF, 197KB).


I provide a regional tour package (covering Singapore, Malaysia and Thailand) to overseas customers. Do I need to charge GST on the tour package?

GST is chargeable on the portion of the tour package that is consumed in Singapore. The portion of travel package which relates to tour at other countries may be zero-rated.

For example, the price of your regional tour package is $1,000. It includes $300 for the tour in Singapore and $700 for the tour in Malaysia and Bangkok. In this case, GST is chargeable on $300 only.

Are fees imposed for the cancellation of bookings of inbound and outbound tours subject to GST?

Generally, cancellation fees are imposed to deter customers from backing out of their bookings or compensate the travel agency for the loss suffered as a result of cancellation. In such situations, GST is not chargeable on the cancellation fees as there are no goods or services provided in return to the customers.

However, GST is chargeable if any fees are imposed for administrative services provided to assist customers in cancelling their bookings or effecting the cancellation. This is notwithstanding that the travel agency may have collected such fees as part of the cancellation fee from the customers. For administrative services provided to an overseas person, the fees may qualify for zero-rating under section 21(3)(j) of the GST Act if all the qualifying conditions are satisfied. 

I collected a non-refundable deposit for a booking of tour package. The deposit will be used as part payment for the tour package. Is GST chargeable when a deposit is received?

For inbound tour package, the deposit received is subject to GST. For outbound tour package, the deposit received may be zero-rated (i.e. charge GST at 0%).