What is the travel surcharge?

Tourism tax is 1% tax payable by tourism-related industries, such as hotel room rate and towel fee.

Tourism tax (cess) is a 1% tax generated by tourists selling taxable items such as hotels, restaurants, shops and bars.

Tourism tax (cess) is levied by the Singapore Tourism Board in accordance with the Singapore Tourism (Cess Collection) Act. Singapore Inland Revenue Department implements and collects tourism tax on behalf of Singapore Tourism Board.

Since July 1 day, 2007, the travel surcharge has been reduced to 0%. The travel surcharge form paid before June 30, 2007 is still valid.

Goods and services subject to tourism tax are called taxable tourism tax items.

These items include hotel rooms, towels, drinks and food sales, and renting suits and ties. Laundry and telephone service are not subject to travel tax.

You need to pay travel tax to buy goods or use services in tourist shops.

Tourism tax cannot replace consumption tax or any other tax. It's just a surcharge. For example, most hotels charge 5% consumption tax with the bill, plus 1% tourism tax.