Corporate Immigration update — Singapore: The Ministry of Manpower (MOM) will apply 9% Goods and Services Tax (GST) to work pass card replacement fees in Singapore.
1 January 2026
Overview
With effect from 1 January 2026, the Ministry of Manpower (MOM) has applied 9% Goods and Services Tax (GST) to work pass card replacement fee transactions. As a result, card replacement fees have increased and are now inclusive of GST. All applicable fees remain non-refundable.
Who will be affected?
This change affects all work pass holders and employers who are required to apply for a replacement of MOM-issued work pass cards, including Employment Pass, S Pass, and Dependant-related passes, where card replacement is necessary.
Background
While GST is generally not levied on government services, it applies to services that are non-regulatory in nature. Card replacement services fall under this category. MOM has confirmed that other government fees for work and related pass applications (last revised on 1 April 2019) remain unchanged.
Impact
From 1 January 2026, the following revised card replacement fees apply (inclusive of 9% GST):
- Change of personal particulars / damaged or defaced card: Fee increased from SGD 60 to SGD 65.40
- Lost or stolen card: (1) First replacement fee increased from SGD 100 to SGD 109 (2) Each subsequent replacement fee increased from SGD 300 to SGD 327
These fees are non-refundable.
Date of implementation
1 January 2026
Santa Fe recommendation
The Santa Fe Singapore Immigration team remains available to provide guidance on compliance requirements and cost implications arising from this change.
Contact us
Please get in touch with us for further information or clarification:
Leesa Abdullah
Immigration Manager – Singapore
Santa Fe Relocation
+65 6398 8523
leesa.abdullah@santaferelo.com
Hema Jesani
Senior Manager Global Immigration
Santa Fe Relocation
Hema.Jesani@santaferelo.com
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