Associations for hobbies, recreational, cultural and extra-curricular activities

classLevel 4Use for ACRA Registration

This sub-class includes organisations not directly affiliated to a political party furthering a public cause or issue by means of public education, political influence, fund-raising, etc. like: - automobile associations - associations for the purpose of social acquaintanceship such as rotary clubs, lodges - associations of youth, young persons' associations, clubs and/or fraternities, etc. (e.g., Scouts/Girl Guides). - associations for the pursuit of a cultural or recreational activity or hobby (other than sports or games), e.g., poetry, literature and/or book clubs, historical clubs, gardening clubs, film and/or photography clubs, music and/or art clubs, craft and/or collectors' clubs, social clubs

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

949-ACTIVITIES OF OTHER MEMBERSHIP ORGANISATIONS

Current class

94993-Associations for hobbies, recreational, cultural and extra-curricular activities

Need help choosing?

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

Read the SSIC Guide