Activities of professional membership organisations

classLevel 4Use for ACRA Registration

This sub-class includes: - activities of organisations whose members' interests centre chiefly on a particular scientific discipline, professional practice or technical field, such as medical associations, legal/law associations, accounting associations, engineering associations, architects associations - activities of associations of specialists engaged in cultural activities, such as associations of writers, painters, performers of various kinds, journalists - dissemination of information, the establishment and/or supervision of standards of practice, representation before government agencies and/or public relations of professional organisations

SSIC Guide

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

T-OTHER SERVICE ACTIVITIES

Division

94-ACTIVITIES OF MEMBERSHIP ORGANISATIONS

Group

941-ACTIVITIES OF BUSINESS, EMPLOYERS AND PROFESSIONAL MEMBERSHIP ORGANISATIONS

Current class

94120-Activities of professional membership organisations

Need help choosing?

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

Read the SSIC Guide