55109

Short term accommodation activities n.e.c.

classLevel 4Use for ACRA Registration

This sub-class includes short term accommodation activities not elsewhere classified. The accommodation provided is principally for short stay by visitors (daily or weekly basis), in self-contained space consisting of complete furnished rooms or areas for living/dining and sleeping, with cooking facilities or fully equipped kitchens, very minimal complementary services, if any, are provided. Examples: - chalets - guesthouse accommodation management services (i.e., provision of management and operating staff for operation of guesthouse) - provision of timesharing accommodation services

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 activityHLB

Certificate of Registration and Hotel-keeper's Licence

Validity
The licence expires on 31 December of every year. Fees for both licences cannot be pro-rated
Processing
Up to 30 working days from date of complete application received, or completion of e-notice period (14 calendar days), or completion of pre-opening in
Prerequisites (20)
  • ACRA Business Profile
  • File format: pdf, doc, docx
  • Maximum upload per application: 7 MB
  • URA Grant of Written Permission / Temporary Permission
  • File format: pdf, doc, docx
  • Maximum upload per application: 7 MB
  • BCA Temporary Occupation Permit (TOP) / Certificate of Statutory Completion (CSC) / BCA’s Letter of Acceptance of the most recent periodic inspection report of the building.
  • Under the Building Control Act, all building owners are required to conduct periodic structural inspections once every 5 years for non-residential buildings.
  • If the TOP/CSC is issued more than 5 years ago, please submit documentation of BCA's acceptance of the most recent periodic inspection report of the building.
  • File format: pdf, doc, docx
  • Maximum upload per application: 7 MB
  • SCDF Temporary Fire Permit (TFP) / Fire Safety Certificate (FSC) / Fire Certificate (FC)
  • Under the Fire Safety Act, any public buildings use as hotels, hostels, boarding houses, etc. and if the occupant load of buildings is more than 200 persons, the building owners or occupiers must apply/obtain Fire Certificates from the Singapore Civil Defence Force.
  • File format: pdf, doc, docx
  • Maximum upload per application: 7 MB
  • E-notice advertisement template
  • According to the Notice template in PDF format here. The electronic notice ("e-notice") will typically be published on the HLB website within 3 working days from the date in which the e-notice is submitted with complete information to the Board, for a period of 14 calendar days.
  • Any notice of objection lodged with HLB within 14 calendar days of the advertisement will be taken into account in the assessment of the application for a Certificate of Registration. 
  • File format: pdf, doc, docx
  • Maximum upload per application: 7 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

TierMonthlyConditions
Tier 1SGD 550Up to 10% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 300Up to 10%
Basic (Tier 1)SGD 450Up to 10%
Basic (Tier 2)SGD 60010–25%
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
I-ACCOMMODATION AND FOOD SERVICE ACTIVITIES
Division
55-ACCOMMODATION
Group
551-SHORT TERM ACCOMMODATION ACTIVITIES
Current class
55109-Short term accommodation activities n.e.c.

Need help choosing?

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

Read the SSIC Guide