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Singapore: Updated guide on GST concession for REITs, qualifying registered business trusts

The eighth edition of the e-Tax Guide on the goods and services tax concessions.

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July 16, 2025

The Inland Revenue Authority of Singapore (IRAS), in May 2025 issued the eighth edition of its e-Tax Guide on the goods and services tax (GST) concessions granted to Singapore-listed real estate investment trusts (S-REITs) and registered business trusts (S-RBTs) in infrastructure, aircraft leasing, and ship leasing sectors.

The revision clarifies that GST-registered S-REITs and qualifying S-RBTs are not required to submit a separate statement of claims with their GST returns, unless requested by IRAS.


For more information, contact a KPMG tax professional in Singapore:

Audrey Wong | audreywong@kpmg.com.sg

Han Swee Peng | sweepenghan@kpmg.com.sg

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