Guide
How to split a bill with service charge and tax
Start with what each person ordered, including their share of shared dishes. Then divide the receipt’s service charge and tax in the same proportions. The crucial step is checking what the tax applies to. Try the split bill calculator alongside the examples below.
Read the receipt before adding percentages
- Assign each item to the people who had it. Divide shared dishes among those diners.
- Apply an item-specific discount only to the eligible items. Agree how to share any whole-bill discount.
- Match the service charge, tax base and final total on the receipt. Do not add charges already included in menu prices.
- Allocate each receipt-wide charge in proportion to the relevant food subtotals, then reconcile the last cent.
Official rules checked on 16 October 2026. These are illustrative receipts, with assumed service charges and no discounts. A service charge is separate from a government tax; use the rate and taxable items on your own receipt.
Singapore: GST on food plus service charge
Singapore’s GST rate has been 9% since 1 January 2024.[1] IRAS says a restaurant’s service charge forms part of the GST base.[2] This example assumes a 10% service charge on S$100 of food.
| Line | Calculation | Amount |
|---|---|---|
| Food | 60 + 40 | S$100.00 |
| Service charge, assumed | 10% × 100 | S$10.00 |
| GST | 9% × (100 + 10)[2] | S$9.90 |
| Receipt total | 100 + 10 + 9.90 | S$119.90 |
| Alex’s share | 60 + 6 + 5.94 | S$71.94 |
| Bella’s share | 40 + 4 + 3.96 | S$47.96 |
For this receipt, the multiplier is 1.10 × 1.09 = 1.199. Simply adding the two percentages would miss the GST on the service charge.[2] In the calculator, turn tax on service on.
Malaysia: F&B service tax and service charge
Malaysia’s current RMCD FAQ lists F&B services at 6% service tax under SST.[3] The official F&B guide states that the service-tax base excludes the service charge.[4] Match the eligible items and charges on the actual receipt; the example assumes RM100 of taxable food and a separate 10% service charge.
| Line | Calculation | Amount |
|---|---|---|
| Food | 60 + 40 | RM100.00 |
| Service charge, assumed | 10% × 100 | RM10.00 |
| Service tax | 6% × 100, excluding service charge[3][4] | RM6.00 |
| Receipt total | 100 + 10 + 6 | RM116.00 |
| Alex’s share | 60 + 6 + 3.60 | RM69.60 |
| Bella’s share | 40 + 4 + 2.40 | RM46.40 |
In the calculator, turn tax on service off for this example. Check your receipt rather than importing the Singapore calculation into a Malaysian bill.
Indonesia: check the PB1 or PBJT line
Indonesia’s UU 1/2022 HKPD, Article 58, caps the food-and-beverage PBJT rate at 10%, with the applicable rate set by regency/city regulation (or Jakarta’s special provincial rules).[5] Jakarta’s Pergub 35/2024, Article 8, includes service charges in the PBJT base.[6] This example follows that base and assumes a receipt showing 5% service and 10% PBJT; those are not universal restaurant rates.
| Line | Calculation | Amount |
|---|---|---|
| Food | 120,000 + 80,000 | Rp200,000 |
| Service charge, assumed | 5% × 200,000 | Rp10,000 |
| PBJT, example receipt rate | 10% × (200,000 + 10,000)[5][6] | Rp21,000 |
| Receipt total | 200,000 + 10,000 + 21,000 | Rp231,000 |
| Alex’s share | 120,000 + 6,000 + 12,600 | Rp138,600 |
| Bella’s share | 80,000 + 4,000 + 8,400 | Rp92,400 |
Use the label, rate and base printed on your receipt, whether the line reads PB1 or PBJT. Turn tax on service on for this worked example.
Discounts and rounding: make the shares match
If a whole-bill discount applies to all food before charges, reduce everyone’s eligible food subtotal proportionally, then follow the receipt’s service and tax bases. If only one dish qualifies, change that dish’s price first. Mixed taxable and exempt items need separate treatment; do not apply one rate to everything.
For an equal split of S$100 among three people, use S$33.34, S$33.33 and S$33.33. For weighted splits, round each allocation down to the smallest unit, then give remaining units to the largest fractional remainders. This keeps the total exact; tied remainders follow the order of names.
Leave rounding at the smallest currency unit for exact reimbursement. If the group agrees to a larger step, round the total once and distribute the adjustment, then show everyone the difference from the receipt.
Questions and answers
How do I split a bill with GST when orders differ?
Assign shared dishes first, then use each diner’s food subtotal as their weight. Divide the receipt’s service and GST amounts by those weights. For Singapore, IRAS includes service charge in the GST base.[2]
Is Malaysia’s F&B service tax calculated like Singapore GST?
The cited RMCD F&B guidance excludes service charge from the service-tax base, whereas IRAS includes it for Singapore GST.[4][2] Use the receipt and the rules for the country where you ate.
Does ShareDues collect the repayments?
No. ShareDues never touches your money. Use the calculator to agree on amounts, then pay each other directly by bank transfer, e-wallet or cash.
Sources
- IRAS, Getting your business ready for the second GST rate change, as of October 2026
- IRAS, Hotel and Food & Beverage: Calculating GST on the supply, as of October 2026
- Royal Malaysian Customs Department, FAQ Service Tax: rate of tax, as of October 2026
- Royal Malaysian Customs Department, Panduan Makanan & Minuman, V7, paragraph 12 (19 April 2024), as of October 2026
- DJPK, Ministry of Finance, UU 1/2022 HKPD, Articles 57–59, as of October 2026
- Bapenda DKI Jakarta, PBJT tax base under Jakarta Governor Regulation 35/2024, Article 8, as of October 2026
