The GST Voucher (GSTV) scheme is one of Singapore's most significant annual support programmes, distributing billions of dollars to lower- and middle-income Singaporeans each year. Despite its scale, many eligible recipients are unclear on how it works, what components exist, and how eligibility is determined. This article explains the scheme in plain English.
What is the GST Voucher Scheme?
The GST Voucher scheme was introduced in 2012 to help lower- and middle-income Singaporeans manage the impact of the Goods and Services Tax (GST). It is a permanent annual scheme — not a one-off measure — administered by the Ministry of Finance (MOF).
The scheme has four components, each targeting different types of household expenditure:
- GSTV — Cash: direct cash payout to eligible adult Singaporeans
- GSTV — MediSave: CPF MediSave top-up for eligible seniors
- GSTV — U-Save: utility bill rebates for eligible HDB households
- GSTV — S&CC Rebate: Service and Conservancy Charges rebate for eligible HDB households
Each component has its own eligibility criteria, amounts, and payout timing.
Component 1: GSTV — Cash
Who is eligible?
To receive GSTV Cash, you must:
- Be a Singapore Citizen
- Be aged 21 and above in the disbursement year
- Have Assessable Income (AI) not exceeding S$39,000 for the relevant Year of Assessment (YA)
- Have an Annual Value (AV) of your place of residence not exceeding S$31,000 as at 31 December of the previous year
- Own not more than one property
How much is it?
The amount depends on your AI and the AV of your home:
- S$850 if AV ≤ S$21,000
- S$450 if AV is S$21,001 to S$31,000
In 2026, approximately 1.5 million eligible adult Singaporeans received GSTV Cash.
When is it paid?
In 2026, GSTV Cash was disbursed as follows:
- 6 August 2026: via PayNow-NRIC (for those who linked their NRIC to PayNow by 28 July 2026)
- 15 August 2026: via bank transfer
- 22 August 2026: via GovCash (for those without a bank account)
What if I missed the sign-up deadline?
If you did not sign up by the July deadline, you can still sign up later. Late sign-ups receive their payment within approximately two months of registration — you do not lose eligibility.
Component 2: GSTV — MediSave
Who is eligible?
- Singapore Citizen aged 65 and above in the disbursement year
- AV of residence not exceeding S$31,000
- Own not more than one property
How much is it?
The amount ranges from S$150 to S$450, depending on:
- Your age (older recipients receive more)
- The AV of your residence
In 2026, approximately 710,000 eligible seniors received this top-up.
When is it paid?
In 2026, GSTV MediSave was credited to CPF MediSave accounts from 11 August 2026. No action is required — it is credited automatically.
What can I use MediSave for?
MediSave funds can be used for approved medical expenses including hospitalisation, outpatient treatments, approved insurance premiums (such as MediShield Life and Integrated Shield Plans), and certain chronic disease management costs.
Component 3: GSTV — U-Save
Who is eligible?
- Singaporean household living in an HDB flat
- Household members do not own more than one property
- Flat must not be entirely rented out (at least one SC owner/tenant must reside there)
Unlike GSTV Cash and MediSave, U-Save is a household benefit — not individual. There is no income test.
How much is it?
The quarterly U-Save amount depends on flat type. In FY2026, eligible households receive 1.5 times the regular U-Save amount as part of Budget 2026's carbon tax offset support:
| Flat Type | FY2026 Annual Amount |
|---|---|
| 1/2-room | S$570 |
| 3-room | S$510 |
| 4-room | S$450 |
| 5-room | S$390 |
| Executive/Multi-Generation | S$330 |
Additionally, following the 29 July 2026 second support package, enhanced U-Save rebates of up to S$190 per quarter are being disbursed in October 2026 and January 2027 to help households manage higher electricity costs.
When is it paid?
U-Save is credited quarterly (January, April, July, October) directly to your SP Services utilities account. No application is required — it is applied automatically.
Component 4: GSTV — S&CC Rebate
Who is eligible?
HDB households where members do not own more than one property. No income test.
How much is it?
A rebate on Service and Conservancy Charges (S&CC) paid to your Town Council:
- 1 month waiver for 4-room flats and smaller
- 0.5 months waiver for 5-room flats and larger
The rebate is credited to your Town Council S&CC account automatically.
How Eligibility is Assessed
Assessable Income (AI)
AI is your income as assessed by the Inland Revenue Authority of Singapore (IRAS) for a given Year of Assessment (YA). It is not the same as your gross salary — it is your total income minus approved deductions.
You can check your AI in your Notice of Assessment (NOA) on the IRAS myTax Portal (mytax.iras.gov.sg) by logging in with Singpass.
Annual Value (AV) of your home
The Annual Value is the estimated annual rental value of your property, as assessed by IRAS. It is used as a proxy for property wealth. For most HDB flats, AV ranges from approximately S$9,000 to S$30,000 depending on flat type and location.
You can check your home's AV on the IRAS myTax Portal under "View Property Portfolio."
Property ownership
The one-property rule applies at the individual level (for GSTV Cash and MediSave) and household level (for U-Save and S&CC). Owning a second property — even a private property or an overseas property — typically disqualifies you.
How to Check Your Eligibility
Eligible recipients are notified via SMS from "gov.sg" before and after payouts are credited. You can also check eligibility by logging into govbenefits.gov.sg with your Singpass.
Scam warning: The Singapore Government will only notify you of GSTV payouts via SMS from "gov.sg". The SMS will not contain links, ask you to click anything, or request personal information. Any message asking you to provide bank details or personal information in connection with GSTV is a scam.
Do I Need to Apply?
- GSTV Cash: no application needed if you already signed up in previous years. First-time recipients must sign up at govbenefits.gov.sg.
- GSTV MediSave: no application — automatically credited to your CPF MediSave account.
- GSTV U-Save: no application — automatically credited to your SP utilities account.
- GSTV S&CC: no application — automatically credited to your Town Council S&CC account.
Key Takeaways
- The GST Voucher scheme has four components: Cash, MediSave, U-Save, and S&CC Rebate
- GSTV Cash and MediSave target individuals; U-Save and S&CC target HDB households
- Eligibility for Cash and MediSave is based on AI, AV, and property ownership
- U-Save and S&CC have no income test — they apply to all eligible HDB households
- Most components are automatic — no application required for existing recipients
- Check eligibility at govbenefits.gov.sg with Singpass
This article is for informational and educational purposes only. Eligibility criteria and payout amounts may change annually. Always verify current information at govbenefits.gov.sg or mof.gov.sg before relying on this article.