# Electricity and water bills in Singapore: tariffs, taxes, GST and U-Save

> How the SP Group electricity tariff and PUB water charges (tariff, Water Conservation Tax and waterborne tax) add up, the current tariffs, GST, the effect of the 40 m³ tier, and a worked example.

- Tool: [Singapore Utilities Bill Estimator](https://toolsg.com/en/utilities-bill-calculator)
- Language: en (available: en, zh, ms, ta)
- Last verified against official sources: 2026-10-18
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Electricity tariff, Q4 2026 (1 Oct–31 Dec) | 28.59 cents/kWh before GST (31.16 cents with GST) — The regulated SP Group tariff for households that have not switched retailer. Revised every quarter. | [SP Group](https://www.spgroup.com.sg/our-services/utilities/tariff-information) |
| Water tariff | $1.43 per m³ for the first 40 m³, $1.81 above — From 1 April 2025, before the other charges and GST. | [PUB](https://www.pub.gov.sg/Resources/News-Room/PressReleases/2023/09/Water-price-to-rise-from-April-2024-Government-to-provide-support) |
| Water Conservation Tax | 50% of the tariff up to 40 m³, 65% above | [PUB](https://www.pub.gov.sg/Resources/News-Room/PressReleases/2023/09/Water-price-to-rise-from-April-2024-Government-to-provide-support) |
| Waterborne tax | $1.09 per m³ up to 40 m³, $1.40 above | [PUB](https://www.pub.gov.sg/Resources/News-Room/PressReleases/2023/09/Water-price-to-rise-from-April-2024-Government-to-provide-support) |
| GST | 9% on electricity and water |  |

## Estimating a monthly utilities bill: step by step

Use readings from your last bill. The estimate assumes you are on the regulated SP tariff.

1. **Find your usage** (On your last bill) — Electricity is in kWh and water is in cubic metres (m³).
2. **Pick the tariff quarter** (In the calculator) — The electricity tariff is revised every quarter. Use the one that matches your bill period.
3. **Apply the water tiers** (In the calculator) — Usage above 40 m³ a month is charged at higher rates for every component.
4. **Add GST and subtract any U-Save rebate** (In the calculator) — GST is 9%. Any U-Save rebate or other credit reduces the total.
5. **Compare your retailer if you switched** (If you use an Open Electricity Market retailer) — Retailers' rates differ from the regulated tariff, so compare with the figure on your contract.

## How the bill is built

A Singapore household's SP Group bill combines:

1. **Electricity** — kWh used × the regulated tariff, plus GST.
2. **Water** — PUB's tariff, the Water Conservation Tax and the waterborne tax for each cubic metre, plus GST.

## Electricity

The regulated tariff for Q4 2026 (1 October to 31 December) is **28.59 cents per kWh before GST** (31.16 cents with GST). It includes network costs, energy costs and market fees. If you have switched to an Open Electricity Market retailer, your rate will be different.

## Water

PUB's prices from 1 April 2025, per cubic metre before GST:

| Component | First 40 m³ | Above 40 m³ |
| --- | --- | --- |
| Tariff | $1.43 | $1.81 |
| Water Conservation Tax | $0.72 (50% of tariff) | $1.18 (65% of tariff) |
| Waterborne tax | $1.09 | $1.40 |
| **Total** | **$3.24** | **$4.39** |

GST of 9% is added to the total.

## Worked example

A household using 400 kWh and 20 m³ in Q4 2026:

| Item | Before GST | With GST |
| --- | --- | --- |
| Electricity: 400 × 28.59 cents | $114.36 | $124.65 |
| Water: 20 × $3.235 | $64.70 | $70.52 |
| **Total** | | **$195.17** |

Using 50 m³ of water instead: the first 40 m³ cost about $129.40 and the next 10 m³ about $43.87, so around $173.27 before GST, or $188.86 with GST.

> **Tip:** Every cubic metre above 40 m³ costs about 35% more than those below. A household near the threshold saves most by cutting the last few m³.

## U-Save and other credits

Eligible HDB households receive GST Voucher – U-Save rebates that reduce the utilities bill. Enter the amount from your own notice, since the rebate depends on flat type and scheme year.

## Common mistakes

- **Using a stale tariff.** The electricity rate changes every quarter.
- **Forgetting the waterborne tax.** It is a large part of the water price.
- **Ignoring the 40 m³ threshold.** All three water components step up.
- **Adding GST twice.** The tariff figures here exclude GST unless stated.
- **Applying the regulated tariff to a retailer plan.**

## Related tools

- [Take-home pay calculator](https://toolsg.com/en/take-home-pay-calculator) — see how much of your pay the bills take.
- [Percentage calculator](https://toolsg.com/en/percentage-calculator) — compare bills month on month.

## Frequently asked questions

**What is the Singapore electricity tariff in Q4 2026?**

28.59 cents per kWh before GST for households on the SP regulated tariff (announced 30 September 2026). GST at 9% is extra.

**How is the water bill calculated?**

PUB charges a two-tier tariff ($1.43 / $1.81 per m³), Water Conservation Tax at 50% / 65% of that tariff, and a waterborne fee of $1.09 / $1.40, then 9% GST.

**Does this work if I switched to an electricity retailer?**

No. Enter only if you still pay the regulated tariff, or treat the result as a benchmark against your retailer plan.

**What is U-Save?**

A GST Voucher credit for eligible HDB households, shown as a rebate on the SP bill. It is not automatic for private apartments.

**Why is my bill higher than this estimate?**

Air-conditioning, water heating, estimated reads, gas, refuse, late fees or a retailer contract can all differ. Compare kWh and m³ first.

**Is GST included?**

The headline cards include 9% GST. Component lines show amounts before GST as well.

**Do I pay a sanitary appliance fee?**

PUB folded used-water charges into the waterborne fee. This estimator does not add a per-fitting sanitary fee.

**Is this SP or PUB advice?**

No. Confirm tariffs on SP Group and PUB. Rates change.


## Sources

- [SP Group — Tariff information](https://www.spgroup.com.sg/our-services/utilities/tariff-information)
- [PUB — Water price to rise from April 2024 (annex of domestic prices)](https://www.pub.gov.sg/Resources/News-Room/PressReleases/2023/09/Water-price-to-rise-from-April-2024-Government-to-provide-support)