Goods-and-services tax on commercial rent in APAC markets.

  • Goods-and-services tax on commercial rent in APAC markets.
  • GST on commercial rent: 18% India, 9% Singapore (rising to 9% from 2024), 10% Australia.

GST on rent

Tax · APAC

Short definition

Goods-and-services tax on commercial rent in APAC markets.

Full definition

GST on commercial rent: 18% India, 9% Singapore (rising to 9% from 2024), 10% Australia. Recoverable input tax for GST-registered tenants; cost for SEZ-export-only tenants in some structures.

Why this matters for Class A leasing

GST on rent is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across APAC markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the APAC definition alongside the global standard so cross-border occupiers can translate quickly.