Research and experimental development on medical and veterinary sciences

classLevel 4Use for ACRA Registration

This sub-class includes: - research and experimental development (R&D) on health and/or medical science - R&D on the diagnosis, treatment, and/or prevention of disease - R&D of human health and/or acquiring knowledge to cure or prevent diseases in human beings - R&D on vaccines to prevent diseases in human beings - R&D on all types of technologies (e.g., electronics, biotechnology, equipment, devices, software and hardware) that directly impact human health - R&D on medical processes and/or procedures, e.g., diagnostic, therapeutic, surgical methods and/or practices - clinical research that determines the safety and/or efficacy of medications, devices, diagnostic products and/or treatment regimens intended for human use - R&D on veterinary sciences

SSIC Guide

Licences & Permits

2 licences 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 activityAVS

Licence for Animal Research Facility

Validity: 1 year
Processing: 21 working days

Prerequisites (20)

Floor plan/layout of facility
Layout of the area used for keeping and use of animals
File Format: DOC,DOCX,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB
Facility Organizational Chart
Indicating reporting channel between the IO, applicant, management, IACUC, veterinarian, staff and researchers
File Format: DOC,DOCX,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB
Approval from other relevant authorities for the facility
Free Safety Certificate from FSSD, SCDF, Use of land/premises for the activity (e.g. URA, HDB, JTC or LTA)
File Format: DOC,DOCX,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB
IACUC Appointment Letter
Scanned copy of the IACUC appointment letter
File Format: DOC,DOCX,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB
Accreditation Certificate
Scanned copy of the accreditation certificate
File Format: DOC,DOCX,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB

Full reference: how to apply, FAQ, prerequisites

If you do thisIMDA

Experimental Station Licence

You require an Experimental Station Licence if you intend to conduct research and development activities, testing, experiments, or demonstrations in radiocommunication / using radiocommunication equipment. For more information please visit: IMDA website

When: if conducting research and development activities in radiocommunication.

Validity: 1 year
Processing: within 10 working days upon complete submission of all information

Prerequisites (2)

Purpose of proposed network and supporting documents
Purpose of proposed network and supporting documents

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 : R&D 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

N-PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Division

72-SCIENTIFIC RESEARCH AND DEVELOPMENT

Group

721-RESEARCH AND EXPERIMENTAL DEVELOPMENT ON NATURAL SCIENCES AND ENGINEERING

Current class

72106-Research and experimental development on medical and veterinary sciences

Need help choosing?

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

Read the SSIC Guide