GST Voucher

Overview

The permanent GST Voucher (GSTV) scheme was introduced by the Government in Budget 2012 to help lower- and middle-income Singaporean households with their expenses, in particular what they pay in Goods and Services Tax (GST). Each of the four components provides support for various household needs – Cash for their immediate needs; MediSave for seniors to support their healthcare needs; U-Save to offset their utilities bills; and Service and Conservancy Charges (S&CC) Rebate to offset their S&CC.

GSTV – Cash

• Provides lower-income Singaporeans with cash for their immediate needs. Paid in August each year.

GSTV – MediSave

• Provides Singaporeans aged 65 and above with a CPF MediSave account top-up to support their medical needs. Paid in August each year.

U-Save

• Provides eligible HDB households with quarterly rebates to offset their utilities bills. Paid in January, April, July, and October each year.

S&CC Rebate

• Provides eligible HDB households with quarterly rebates to offset their S&CC. Paid in January, April, July, and October each year.

The Goods and Services Tax (GST) is a tax on domestic consumption. It is paid when money is spent on goods or services in Singapore. We do not exempt basic necessities from GST in Singapore, because multi-tiered GST systems benefit the better-off more as they spend more on goods and services, including basic necessities. Such a system is also administratively costly to implement.

Instead, what we have is a fairer and more effective system. We collect GST from all taxpayers, including the higher-income households who spend more, foreigners residing in Singapore, and tourists. We then directly help the lower- and middle-income Singaporean households and seniors who pay GST for their expenses, through the permanent GST Voucher scheme and other subsidies/schemes. This approach is fairer and more effective, rather than waiving GST for some goods for everyone, whether rich or poor.

GSTV – Cash and MediSave

Who is eligible?

To receive the 2025 GST Voucher – Cash, you must fulfil the following criteria:

• You must be a Singapore citizen, residing in Singapore;

• You must be aged 21 and above in 2025;

• Your Income Earned in 2023 as assessed by IRAS (Assessable Income (AI) for the Year of Assessment (YA) 2024) must not exceed $39,000;

• The Annual Value (AV) of your place of residence (as indicated on your NRIC) as at 31 December 2024 must not exceed $31,000; and

• You must not own more than one property.

To receive the 2025 GSTV – MediSave, you must fulfil the following criteria:

• You must be a Singapore citizen, residing in Singapore;

• You must be aged 65 and above in 2025;

• The AV of your place of residence (as indicated on your NRIC) as at 31 December 2024 must not exceed $31,000; and

• You must not own more than one property.

Notes:

^*Those who hold foreign citizenship are not eligible for government benefits even if they hold Singapore citizenship. Please approach the Immigration and Checkpoints Authority (ICA) if you wish to address your citizenship matters.

How much will I get?

When and how will payment be made?

If you are eligible for the 2025 GST Voucher (GSTV) – Cash and/or GSTV – MediSave and have signed up for a previous government payout (e.g., 2024 GSTV), you will automatically receive your 2025 GSTV – Cash and/or GSTV – MediSave in August 2025. No further action is required. You may log in to GSTV e-services to check your sign-up status.

If you are eligible for 2025 GSTV and have not signed up previously, please sign up by 20 June 2026 via the GSTV e-services.

To receive your GSTV – Cash earlier, you may wish to link your NRIC to PayNow with the following PayNow-GIRO-participating banks.

If you do not have a PayNow-NRIC-linked bank account but have provided your DBS/POSB, OCBC, or UOB bank account number to the Government previously, you will receive your GSTV – Cash via bank transfer. You can check and update your bank account details registered with us by logging in to our e-services with your Singpass.

If you do not have a bank account, the GSTV – Cash will be credited to you via GovCash.

More Scheme Information

GSTV – U-Save and Budget 2026 U-Save

Who is eligible?

Only Singaporean households living in HDB flats are eligible for the GSTV – U-Save. To receive the GSTV – U-Save, you must meet the following criteria:

• If your flat is partially rented out or not rented out, there must be at least one Singapore citizen owner or occupier; or

• If you rent out an entire flat, there must be at least one Singapore citizen tenant;

AND

• If your flat is partially rented out or not rented out, all owners and essential occupiers must not own or have any interest in more than one property; or

• If you rent out an entire flat, all tenants must not own or have any interest in more than one property.

How much will I get?

As announced at Budget 2026, your household will receive 1.5 times the amount of regular U-Save in Financial Year (“FY”) 2026 to help households with their utilities expenses and cushions the impact of higher utilities bills from the carbon tax increase from 2026.

Notes:

• If the flat is partially rented out or not rented out, there must be at least one Singapore citizen owner or occupier in the household to be eligible for U-Save. If the entire HDB flat is rented out, there must be at least one Singapore citizen tenant.

• Households whose members own more than one property are not eligible for U-Save.

When and how will payment be made?

No action is required to receive the GSTV – U-Save. The U-Save rebates will be credited directly into your household’s utilities account managed by SP Services Limited.

Eligible households will receive their quarterly GSTV – U-Save rebates automatically in January, April, July, and October each year. They will be notified through the SP app or hardcopy inserts that will be sent together with their utilities bills.

B2026 U-Save rebates will be credited to eligible households’ utilities accounts together with the regular GSTV – U-Save in April 2026 and July 2026. No action is required from you.

Any unused U-Save rebates will be rolled over to offset your household’s utilities bills for subsequent months.

For more information on the GSTV – U-Save, you may fill in this feedback form or contact SP Services at 6671 7117 (Mon-Fri: 8.30am-5.30pm).

More Scheme Information

GSTV – S&CC Rebate

Who is eligible?

Only Singaporean households living in HDB flats are eligible for the GSTV – S&CC Rebate. To receive the GSTV – S&CC Rebate, you must meet the following criteria:

• There must be at least one Singapore citizen flat owner or occupier in the flat;

• The flat owner(s) and essential occupier(s) of the flat do not own or have any interest in a private property; and

• The flat owner(s) have not rented out the whole flat.

How much will I get?

Eligible Singaporean households living in HDB flats will receive GSTV – S&CC Rebates to offset between 1.5 and 3.5 months of S&CC.

Notes:

• Households with no Singaporean flat owner or occupier in the flat, whose flat owner(s) or essential occupier(s) own or have any interest in a private property, or have rented out the entire flat, are not eligible for the S&CC Rebate.

Town Councils have the full discretion to determine the S&CC rates applicable for every flat, which may vary by flat type, design and location. As different Town Councils charge different S&CC rates, the amount of S&CC rebate received by households will differ for the same flat type.

When and how will payment be made?

No action is required to receive the GSTV – S&CC Rebate. Eligible Singaporean households living in HDB flats will receive their GSTV – S&CC Rebate in January, April, July, and October each year.

HDB residents can check or enquire on their household’s eligibility for the GSTV – S&CC Rebate by logging in to MyHDB Page via HDB InfoWEB with their Singpass and following these steps: My Flat > Purchased/Rental Flat > View Service & Conservancy Charges (S&CC) Rebate > Write to Us.

Town Councils have the full discretion to determine the S&CC rates applicable for every flat, which may vary by flat type, design and location. As different Town Councils charge different S&CC rates, the amount of S&CC rebate received by households will differ for the same flat type.

For enquiries on your household's S&CC payment and account status, residents can contact your Town Council. The Town Councils’ contact information can be found on the respective Town Councils’ websites.

More Scheme Information