Retail sale of tobacco products

classLevel 4Use for ACRA Registration

This sub-class includes retail sale of tobacco and/or tobacco products.

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 activityHSA

Tobacco Retail Licence

Validity: 12 months
Processing: 2 weeks

Prerequisites (20)

NRIC of Applicants
File format: DOC,DOCX,XLS,XLSX,PPT,PPTX,PDF,JPG,JPEG,BMP,TIF,TIFF
Maximum upload per application: 2 MB
Tenancy Agreement / Documents on Ownership of Property
File format: DOC,DOCX,XLS,XLSX,PPT,PPTX,PDF,JPG,JPEG,BMP,TIF,TIFF
Maximum upload per application: 2 MB
SFA Hawker Licence
NEA Hawker Licence
File format: DOC,DOCX,XLS,XLSX,PPT,PPTX,PDF,JPG,JPEG,BMP,TIF,TIFF
Maximum upload per application: 2 MB
Site plan for outlets located at construction sites
File format: DOC,DOCX,XLS,XLSX,PPT,PPTX,PDF,JPG,JPEG,BMP,TIF,TIFF
Maximum upload per application: 2 MB
Letter from construction company allowing the applicant/company to operate their outlet at the construction site
For outlets located at Construction Sites
File format: DOC,DOCX,XLS,XLSX,PPT,PPTX,PDF,JPG,JPEG,BMP,TIF,TIFF
Maximum upload per application: 2 MB
Authorisation letter (applicants applying on behalf of company)
File format: DOC,DOCX,XLS,XLSX,PPT,PPTX,PDF,JPG,JPEG,BMP,TIF,TIFF
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

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 Services 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 (Tier 1)	SGD 300	Up to 10%
Basic (Tier 1)	SGD 450	Up to 10%
Basic (Tier 2)	SGD 600	10–25%
Basic (Tier 3)	SGD 800	>25% (up to DRC of 35%)

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

G-WHOLESALE AND RETAIL TRADE

Division

47-RETAIL TRADE

Group

472-RETAIL SALE OF FOOD, BEVERAGES AND TOBACCO IN SPECIALISED STORES

Current class

47230-Retail sale of tobacco products

Need help choosing?

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

Read the SSIC Guide