19201

Petroleum refineries

classLevel 4Use for ACRA Registration

This sub-class includes refining crude petroleum into refined petroleum products. Petroleum refining involves one or more of the following activities: - fractionation - straight distillation of crude oil - cracking It also includes the manufacture of liquid or gaseous fuels or other products from crude petroleum, bituminous minerals or their fractionation products. Units in this sub-class are primarily engaged in: - production of: - motor fuel: gasoline, kerosene, etc. - fuel: light, medium and/or heavy fuel oil, refinery gases such as ethane, propane, butane etc.

SSIC Guide

Licences & Permits

1 licence apply to businesses in this SSIC code depending on the specific activities you conduct. Most are activity-triggered — a holding company in 64, for example, only needs a Banking Licence if it actually conducts banking.

Required for activitySCDF

Petroleum or Flammable Materials Storage Licence

Validity
The P&FM storage licence validity is up to 3 years (based on the risk)
Processing
within 19 working days, when submission and site inspection are in order
Prerequisites (20)
  • Approved plan
  • One certified true copy (or original approved plan) showing the location of the premises and proposed storage area
  • File format: doc,docx,pdf,jpg,rtf,htm,bmp,xls,xlsx,dwg
  • Maximum upload per application: 2 MB
  • Temporary Fire Permit / Fire Safety Certificate issued by other government agency
  • One certified true (or original) copy of Temporary Fire Permit or Fire Safety Certificate of the premise if it is issued by other government agencies (e.g. JTC, HDB or LTA)
  • File format: doc,docx, pdf, jpg, rtf, htm, bmp, xls,xlsx
  • Maximum upload per application: 2 MB
  • Documents for Bulk Tanks and Major Piped Installations
  • Manufacturer's reports on designed code of tank
  • PE endorsed Hydrostatic and Radiographic or any equivalent for both test report for tanks on site
  • PE endorsed Pressure test report for piping and fittings for bulk tanks to the points of consumptions
  • File format: doc,docx,pdf,jpg,rtf,htm,bmp,xls,xlsx,dwg
  • Maximum upload per application: 2 MB
  • Professional Engineer's Certification documents for the Piped system
  • Certification of supervision of piped gas system
  • Certification of equipment installed for system
  • Pressure test report for the piping and fittings from the installation to the point of consumption
  • File format: doc,docx, pdf, jpg, rtf, htm, bmp, xls,xlsx
  • Maximum upload per application: 2 MB
Full reference: how to apply, FAQ, prerequisites

Need help with these licences?

We handle the applications, document prep, and agency liaison end-to-end.

Licence requirements change — we keep this list current as part of the engagement.

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 Process sector for foreign-worker levy purposes. Levies below apply per worker per month, paid by the employer in addition to salary.

Work Permit

TierMonthlyConditions
Higher-skilledSGD 300—
BasicSGD 450—

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 2024-01-01).

Classification Path

Section
C-MANUFACTURING
Division
19-MANUFACTURE OF COKE AND REFINED PETROLEUM PRODUCTS
Group
192-MANUFACTURE OF REFINED PETROLEUM PRODUCTS
Current class
19201-Petroleum refineries

Need help choosing?

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

Read the SSIC Guide