Singapore Restaurant Bills: Nett, GST and ++ Explained
S$50++ is S$59.95 when the stated charges are 10% service and 9% GST. Not S$59.50. GST applies to the service charge too, so the quick multiplier is 1.199.
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The quick calculation
Menu subtotal × 1.10 × 1.09 = final total, when those are the restaurant’s stated rates.
- S$20++ becomes S$23.98.
- S$50++ becomes S$59.95.
- S$100++ becomes S$119.90.
On a S$100 subtotal, service is S$10 and GST is S$9.90 on the combined S$110. These are arithmetic examples, not restaurant offers. Service charge is a business decision, so read the rate rather than assuming every venue charges 10%.
Nett means do not add the same charges again
A nett price is the final quoted price for that item or package. Extra drinks and optional add-ons are still extra. A GST-inclusive price should not have another 9% added to it.
IRAS generally requires GST-registered businesses to display GST-inclusive public prices. Hotels and F&B businesses imposing service charge have an exception allowing GST-exclusive display, with a prominent notice about GST and service. That exception does not mean every café can simply add tax to its headline price.
Compare the amount you will actually pay
A S$45 nett set is cheaper than S$40++ at 10% service and 9% GST, which comes to S$47.96. Compare the included dishes and drinks too.
For a S$60 all-in budget under those charges, keep menu items to about S$50.04 before extras. On a group bill, split the final receipt total, not the menu subtotal. Check whether any promotion excludes drinks or selected dishes before estimating the discount.
For buffet planning, use our buffet guide by price, then compare all-in totals.
Good to know
· At 10% service and 9% GST, ++ adds 19.9%, not 19%.
· Use the stated service rate; 10% is not mandatory everywhere.
