62011

Development of software and applications (except games and cybersecurity)

classLevel 4Use for ACRA Registration

This sub-class includes: - activities of providing expertise in the field of information technologies such as writing, modifying, testing and/or supporting software, designing the structure and content of, and/or writing the computer code necessary to create, implement, develop and/or customise software applications (including updates and/or patches), databases and/or webpages - customising of software and/or applications, i.e., modifying and/or configuring an existing software and/or applications so that it is functional within the clients' information system environment - development of mobile applications - development of immersive media (including augmented reality, mixed reality and virtual reality) for non-games (e.g., building information systems, healthcare applications)

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 activityIMDA

Services-Based Operations (Class) Licence

For leasing telecommunication network elements from any Facilities-Based Operator (FBO) licensed by the Info-communications Media Development Authority (IMDA) so as to provide their own telecommunication services or to resell the telecommunication services of FBOs or Services-Based Operations (SBOs) licensees to third parties. SBO (Class) Licensees shall not collect monetary deposits and/or use prepaid cards as a means of collecting payment from their customers. For more information please visit: https://iris.imda.gov.sg/application/services-based-operations-licence

Validity: No expiry
Processing: 8 working days for manual approval if not Auto Approved

Prerequisites (4)

Documents Needed
Description of each service (Including scope and type)
Latest ACRA Bizfile
System/Network Configuration Diagram

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.

Concessionary taxEDBIDI

IP Development Incentive (IDI)

Benefit: Concessionary tax (5% or 10%) on qualifying IP-related income from substantive R&D and IP commercialisation conducted in Singapore.

Eligibility: Substantive R&D activity in SG; modified-nexus approach links concessionary tax to R&D spend ratio.

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.

Note for SSIC : Software & IT services pioneer track

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

K-TELECOMMUNICATIONS, COMPUTER PROGRAMMING, CONSULTANCY, COMPUTING INFRASTRUCTURE, AND OTHER INFORMATION SERVICE ACTIVITIES

Division

62-COMPUTER PROGRAMMING, INFORMATION TECHNOLOGY CONSULTANCY AND RELATED ACTIVITIES

Group

620-COMPUTER PROGRAMMING, INFORMATION TECHNOLOGY CONSULTANCY AND RELATED ACTIVITIES

Current class

62011-Development of software and applications (except games and cybersecurity)

Need help choosing?

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

Read the SSIC Guide