Manufacture of outer garments

classLevel 4Use for ACRA Registration

This sub-class includes the manufacture of outer garments, other knitted or crocheted outerwear. The material used may be of any kind and may be coated, impregnated or rubberised. Units in this sub-class include the manufacture of: - wearing apparel made of leather or composition leather, including leather industrial work accessories such as welder's leather aprons - work wear - knitted or crocheted outer wearing apparel (e.g., pullovers, cardigans, jerseys, waistcoats) - other outerwear or nightwear made of woven, knitted or crocheted fabric, non-woven etc. for men, women and/or children: coats, suits, ensembles, jackets, trousers, skirts, shirts, T-shirts, pyjamas, nightdresses, dressing gowns, blouses, etc. - babies' garments, tracksuits, ski suits - clothing for playing sports (both individual and/or professional use)

SSIC Guide

Tax Incentives & Schemes

5 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.

Concessionary taxEDBDEI

Development & Expansion Incentive (DEI)

Benefit: 5% or 10% concessionary corporate tax on qualifying incremental income for up to 10 years. The follow-on to Pioneer once activity is established.

Eligibility: Existing activity in Singapore expanding into substantially new capability or capacity. Discretionary, EDB-administered.

Capital allowanceEDBLIA

Land Intensification Allowance (LIA)

Benefit: Initial 25% + annual 5% capital allowance on qualifying construction or renovation costs for industrial buildings meeting prescribed gross-plot-ratio benchmarks.

Eligibility: Industrial site achieving Singapore's higher Gross Plot Ratio benchmarks for the activity.

Concessionary taxEDBPioneer

Pioneer Certificate Incentive (PC)

Benefit: 0% corporate tax on qualifying income for up to 15 years (typically 5–10) for genuinely pioneer manufacturing or services activity.

Eligibility: Substantial new economic activity in Singapore: substantial fixed-asset investment, technology spillovers, and new-to-Singapore expertise. Approved on a discretionary, case-by-case basis.

Tax exemptionIRASPTE

Partial Tax Exemption (PTE)

Benefit: First SGD 10,000: 75% exemption; next SGD 190,000: 50% exemption. Available to all companies (including those past their 3-year SUTE window).

Eligibility: Singapore tax-resident company.

Tax exemptionIRASSUTE

Start-Up Tax Exemption (SUTE)

Benefit: First SGD 100,000 of chargeable income: 75% exemption; next SGD 100,000: 50% exemption. For each of the first 3 YAs after incorporation.

Eligibility: Newly incorporated SG-resident company, ≤ 20 individual shareholders (or one corporate holding ≥ 10%), not in investment-holding or property-development.

Note for SSIC : Excludes 64202 investment holding & 41001/68101 property development

Worth applying for any of these?

We screen eligibility and shape the application — most schemes are discretionary and need a substantive activity case.

Foreign Worker Levies

This SSIC code falls under MOM's Manufacturing sector for foreign-worker levy purposes. Levies below apply per worker per month, paid by the employer in addition to salary.

S Pass

Tier	Monthly	Conditions
Tier 1	SGD 550	Up to 18% of total workforce

Work Permit

Tier	Monthly	Conditions
Higher-skilled (Tier 1)	SGD 250	Up to 25% of total workforce
Basic (Tier 1)	SGD 370	Up to 25%
Basic (Tier 2)	SGD 470	25–50%
Basic (Tier 3)	SGD 650	>50% (up to DRC)

Hiring foreign workers in this sector?

We handle Work Permit, S Pass, and EP applications alongside the incorporation — and check Dependency Ratio Ceilings before you commit headcount.

Levies and Dependency Ratio Ceilings are reviewed periodically by MOM (rates above effective 2024-09-01).

Classification Path

Section

C-MANUFACTURING

Division

14-MANUFACTURE OF WEARING APPAREL; MANUFACTURE OF ARTICLES OF FUR; MANUFACTURE OF KNITTED AND CROCHETED APPAREL

Group

141-MANUFACTURE OF WEARING APPAREL

Current class

14101-Manufacture of outer garments

Need help choosing?

Our guide helps you find the right SSIC code for your business activity.

Read the SSIC Guide