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How to Claim Back GST on Non-Residential Property Purchases in Singapore

  • Taxation

How to Claim Back GST on Non-Residential Property Purchases in Singapore

Purchasing non-residential property in Singapore — such as commercial buildings, factories, or investment premises — involves substantial outlays, including stamp duties, agent fees, and 9% GST on the purchase price when bought from a GST-registered seller. The good news for qualifying businesses is that you may be able to reclaim the GST paid as input tax, helping improve your cash flow and reduce overall acquisition costs. 

Who Can Claim GST on Property Purchases?

To be eligible to claim the GST paid on a non-residential property, the following conditions generally apply:
  • Your business must be GST-registered in Singapore.
  • The property must be used exclusively for business activities or as an investment that generates GST-taxable supplies (e.g., rental income from a GST-registered tenant). 
Properties that are partly used for private purposes can only be claimed proportionately based on business use. Residential properties — such as homes, serviced apartments, and hostels — do not qualify for input tax claims. 

What Property Types Qualify?

Typical non-residential property types include: 
  • Office buildings and retail spaces
  • Industrial and warehouse facilities
  • Guesthouses or chalets used commercially
  • Approved non-residential floors of shophouses
If the space has mixed uses (e.g., part business, part private), only the business portion of GST is eligible for a claim. 

How to File a GST Claim

Once your business is GST-registered, you can reclaim the input tax by: 
  1. Filing the correct GST return — include the GST amount in the accounting period matching the invoice date.
  2. Submitting GST Form F5 with supporting documents such as valid tax invoices.
GST incurred before registration may still be recoverable under pre-registration rules if specific conditions are met. 

Pre-Registration GST Claims

If the property was purchased before your GST registration, you may still be able to claim the GST paid:
  • If the property was bought within 6 months prior to registration and still held at registration, GST can typically be claimed in full.
  • For purchases made more than 6 months before registration, the GST claim may still be allowable in full if the property was not yet put to business use or leased. However, if the property was already utilised commercially before registration, you’ll need to apportion the input tax based on business use. 

Compliance and GST Audits

Claims for input tax are subject to review by the Inland Revenue Authority of Singapore (IRAS). If selected for a GST audit, IRAS may request documentation like tax invoices and account records to verify your claim. Accurate and complete records are essential to defend your GST position and avoid penalties. 

How WLP Can Help

For businesses navigating the GST claim process, WLP offers professional support tailored to Singapore’s GST framework. Our experienced team helps clients:
  • Confirm GST-claim eligibility for property purchases
  • Prepare and file accurate GST returns
  • Advise on pre-registration claims and documentation
  • Assist with IRAS audit responses and compliance strategies
Whether you’re buying your first commercial property or managing a portfolio, WLP can guide your GST strategy effectively — reducing risk and maximising eligible tax recoveries.

Common FAQs on GST Claims for Non-Residential Property

Q: Can I claim GST on residential property?  No — GST claims on property purchases are generally limited to non-residential properties used for business or taxable rental income.  Q: What happens if the property is partly used for private or personal purposes?  Only the portion used for business activities is eligible for input tax recovery, and you should maintain clear documentation to support the allocation.  Q: How long does it take to receive a GST input tax refund?  Typically, refunds are processed within the GST filing cycle, but IRAS audits can extend timelines depending on case complexity.