The Tax Barometer is composed of four trip elements: lodging, car rental, meals, and airport arrival and departure.  Each element of the trip is priced according to a standard purchase by a hypothetical "WTTC Traveler" in each destination.  This trip includes the purchase of four nights' lodging, four days' car rental, twelve meals, and one set of international arrival and departure airport charges. Taxes imposed on these purchases are then identified, recorded, and developed into a sector index.  Next, these elements are aggregated into a composite index for the destination, based on the average cost of each element included in the standardized trip.  If you would like more information on the development of the Tax Barometer, please refer to our research methodology.

Rank

Total tax $ for 5-day/4-night trip: $63.00 4
Percentage of total item cost: 4.98% 3
Overall tax index:

106

12

The first item in the above table represents the combined tax total paid by the WTTC Traveler in each of the four sectors in Singapore.  The second item (percentage of total item cost) indicates what percentage of the total bill is devoted to taxes.  The last item (overall tax index) reflects the cumulative change in the amount of tax paid in U.S. dollars between June 1994 and June 2002.  The rankings show how Singapore compares with other Tax Barometer cities; a ranking of 1 is most competitive, while a ranking of 52 is least competitive.

Summary: Singapore currently has an overall Tax Barometer index of 106, indicating a 6% increase in travel-related taxes since June 1994.  This increase is the 12th lowest among all surveyed destinations and can be attributed to an increase in international air passenger charges.  For a five-day, four-night trip to Singapore, travelers can expect to pay approximately $63.00 in tourism-related taxes, a total that ranks as the fourth lowest among all surveyed destinations.  Singapore's lower than average tax rates make it a very price competitive destination.

 

Rank

Average price for 4-day rental (mid-size) without taxes: $442.12

-

Value added tax (VAT): 3.00%

-

Central business district surcharge (per day): S$ 3.00 -
Total charges for 4-day rental with taxes: $462.37 -
Total tax $ for 4-day rental: $20.25 9
Percentage of total car rental cost: 4.38% 3
Car rental tax index: 100 1


Summary:
 Taxes on car rentals in Singapore remain at their 1994 base index level.  Tax charges on a four-day mid-sized car rental total approximately $20.00, the ninth lowest among all 52 surveyed destinations.  The central business district surcharge is a special pass that allows travel into Singapore's central business district; if no travel into the central business district is likely to occur, visitors do not need to purchase the pass.

 

Rank

Average price for 4-nights lodging without taxes: $488.14

-

Value added tax (VAT): 3.00%

-

Lodging tax: 1.00%

-

Total charges for 4-nights lodging with taxes: $507.66

-

Total tax $ for four-nights: $19.52

3

Percentage of total hotel room cost: 3.85%

3

Hotel tax index: 100

8


Summary:  Hotel room taxes in Singapore remain at their competitive 1994 base index levels.  For a four night hotel stay, travelers can expect to pay approximately $20.00 in taxes, a total that ranks as the third lowest among all 52 surveyed destinations

 

Rank

Average price for 12 restaurant meals without taxes: $284.18 -
Value added tax (VAT): 4.00% -
Total charges for 12 meals with taxes: $295.55 -
Total tax $ for 12 meals: $11.37 7
Percentage of total restaurant meals cost: 3.85% 3
Restaurant tax index: 100 5

Summary: 
Taxes on restaurant meals in Singapore remain at their 1994 base index levels.  Visitors can expect to pay around $11.00 in taxes on 12 restaurant meals, a total that ranks as the seventh lowest among all 52 surveyed destinations.

 

Rank
Passenger security service charge: S$ 21.00
Total tax $ for international arrival and departure: $11.86 12
Percentage of total trip cost: 0.94% 13
Air passenger tax index: 140 17

( in rank column indicates a tax increase in Tax Barometer No. 11)

Summary: Singapore currently has an air passenger index of 140, indicating a 40% increase in air taxes since 1994, the 17th lowest such increase among all surveyed destinations.  The increase occurred in 2002, when the passenger security service charge was increased from S$ 15.00 to S$ 21.00.  The $11.86 in applicable taxes ranks as the 12th lowest among all surveyed destinations.

 

Barometer No. 11: The passenger security service charge was increased from S$ 15.00 to S$ 21.00 effective March 1, 2002.

 


 


 

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