87010

Nursing and personal care facilities

classLevel 4Use for ACRA Registration

This sub-class includes the provision of nursing care as an important element combined with residential care and/or supervisory or other types of care as required by the residents. Units in this sub-class are primarily engaged in: - homes for the elderly with nursing care - convalescent homes - rest homes with nursing care - nursing care facilities - nursing homes - hospices - palliative care hospices

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.

Validity
The licence is valid for a period of up to 24 months to operate a Children and Young Persons Home or Home for the Aged
Processing
90 days
Prerequisites (20)
  • Certificate of Registration from Accounting & Corporate Regulatory Authority (ACRA) or Certificate of Registration from Registrar of Societies.
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Title Deed or Tenancy Agreement from HDB or URA
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Floor plan
  • Final endorsed drawn to scale floor plan.
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Fire Safety Certificate from SCDF
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Fire Certificate from SCDF
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Letter of Authorization, for filer submitting application on behalf of applicant
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Temporary Occupation Permit from BCA (applicable to newly constructed building)
Full reference: how to apply, FAQ, prerequisites
Required for activityMOH

Nursing Home Licence

For nursing persons suffering or convalescing from any sickness, injury or infirmity.

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 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

Need help choosing?

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

Read the SSIC Guide