Road, railway and associated viaduct, bridge and tunnel construction

classLevel 4Use for ACRA Registration

This sub-class includes: - construction of motorways, streets, roads, expressways, other vehicular and/or pedestrian ways - surface work on streets, roads, expressways, bridges and/or tunnels: - asphalt paving of roads - road painting and/or other marking - installation of crash barriers, traffic signs and the like - construction of railways and/or underground railways - construction of electricity overhead lines for railways - construction of conductor rails for railways - construction of airfield runways - construction of tunnels, bridges and/or viaducts associated with road and expressway construction - construction of tunnels, bridges and/or viaducts associated with railways and/or underground railways construction

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 activityLTA

Building Works & Restricted Activities in Railway Protection Zone

Required for any development or building works within the railway corridor and railway protection zone.

Processing: available on the agency's website

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

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

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 Construction 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 10% of total workforce

Work Permit

Tier	Monthly	Conditions
Higher-skilled (R1)	SGD 300	PRC and NTS workers
Basic (R2)	SGD 700	PRC and NTS workers, Basic skilled
MYE-waiver	SGD 950	Above MYE quota, Basic skilled

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

422-CONSTRUCTION OF ROADS AND RAILWAYS

Current class

42200-Road, railway and associated viaduct, bridge and tunnel construction

Need help choosing?

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

Read the SSIC Guide