GST Exemption List Singapore: Complete Business Guide for 2025
Complete guide to Singapore's GST exemption list. Learn which supplies are exempt, out-of-scope, or zero-rated and how it affects business compliance.
If you run a business in Singapore, you’ll hear Corppass a lot. It’s the corporate authorisation system that lets your team use government e-services on your company’s behalf.
In this guide, we’ll cover what Corppass is, who needs it, the key user roles, and how to set up an account. And if your business also deals in multiple currencies, we’ll show you how a Wise Business account can help you simplify international payments and lower your fees when handling them.
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Corppass is Singapore’s authorisation system for business-to-government (and some partner) digital services¹. In plain English: your team members and service providers sign in with Singpass, and Corppass decides what each person is allowed to do for your entity. It’s operated by GovTech and built for secure, auditable access control.
Since 11 April 2021, the login journey for government e-services starts with Singpass (not a separate Corppass username/password)². Corppass remains the permissions layer sitting behind the scenes. Foreign users who don’t have a Singapore NRIC/FIN can use a Singpass Foreign user Account (SFA) to access selected services (including corporate tax on myTax Portal), then act under Corppass authorisations for the entity.
Corppass supports both Singapore-registered entities and foreign-registered entities that need to transact with agencies, centralising access to digital services across government portals.
A GST note (sole proprietors, groups, divisions): For IRAS GST e-services, you’ll use the GST Registration Number (GSTN, “M…”) as the Entity ID and appoint your GST Corppass Admin via IRAS.
This “GST Corppass” is distinct from any Corppass you use under your UEN⁴.
The Registered Officer is your ACRA-recorded key appointment holder (e.g., director, owner, partner).
Their job in Corppass is to approve and manage Administrators. The RO must have Singpass to approve Admins, but they don’t need a Corppass user account unless they also want to transact. An RO may choose to take on the Admin role as well.
The Admin runs your entity’s Corppass day to day, creating/terminating users and assigning the exact e-services people can access.
For Singapore-registered (UEN) entities, Admins must be NRIC/FIN holders.
Each entity, UEN or foreign, can appoint up to two Admins, and you should always keep at least one active; if both Admins lapse for over 30 days, the entity can be suspended until a new Admin is appointed.
A Sub-Admin helps the Admin manage accounts and permissions, but with a more limited scope defined by the Admin.
It’s helpful in delegating routine access admin to HR/Finance/IT without granting full control.
Here’s the best practice: appoint two Admins for continuity, and keep at least one Sub-Admin to handle day-to-day user management. This reduces lock-outs and avoids suspension if someone leaves suddenly.
The maximum number of Sub-Admin accounts for UEN and foreign entities is 25.
A User is any staff member (or appointed service provider) who needs to transact on the entity’s behalf. They can only access the specific e-services the Admin assigns to them (e.g., IRAS myTax, CPF employer services, MOM work pass portals).
There is no limit to the number of User accounts UEN entities can create. On the other hand, foreign entities can only create a maximum of 30 Corppass accounts spanning across all roles.
An Enquiry User has view-only access — handy for auditors, external secretaries, or directors who need oversight without edit rights.
There is no limit to the number of Enquiry User accounts UEN entities can create. But again, foreign entities can only create a maximum of 30 Corppass accounts spanning across all roles.
💡Need to pay or get paid in foreign currencies? Wise Business could be a better alternative business account as you can hold, send, receive and exchange 40+ currencies all in one place. You’ll always get the mid-market rate with low, transparent fees. Even better, you can connect Wise Business cards to your account to control team spending in real time and reduce admin. |
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Once your Admin assigns the right e-services in Corppass, your users log in with Singpass (foreign users use SFA) and transact on these core portals⁸:
Setting up Corppass is a foundational step for running a compliant, low-friction business in Singapore.
Once your roles and permissions are in place, your team can handle ACRA filings, IRAS submissions, MOM work passes, and CPF contributions with the right access — securely, and without permission sprawl. The result: tighter controls, cleaner audit trails, and more time to focus on growth.
💡As you lock down your business foundations, it’s also worth considering how you can streamline your money operations too, especially if you pay overseas suppliers or get paid in multiple currencies from global clients. |
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➡️If you’re curious how this plays out operationally, read our case study on how Greydient Lab uses Wise Business to scale internationally while cutting out unnecessary fees when handling global payments. |
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Sources checked on: 12 September 2025
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This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited or its subsidiaries and its affiliates, and it is not intended as a substitute for obtaining advice from a financial advisor or any other professional.
We make no representations, warranties or guarantees, whether expressed or implied, that the content in the publication is accurate, complete or up to date.
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