SSIC 2025 sub-class

Manufacturing Verified · 15 Apr 2025

26602

Manufacture/repair of irradiation and electromedical equipment and instruments

This sub-class includes the manufacture, repair and/or maintenance of irradiation and/or electromedical equipment and/or instruments, for instance: •irradiation apparatus and/or tubes (e.g., industrial, medical diagnostic, medical therapeutic, research, scientific uses) •X-ray generators •X-ray detectors for medical use •CT/CAT (Computerized Axial Tomography) scanners •PET (Positron Emission Tomography) scanners •Magnetic Resonance Imaging (MRI) equipment •medical ultrasound equipment •scintigraphic apparatus •electrocardiographs •electromedical endoscopic equipment •medical laser equipment •electro medical ventilators

SSIC hierarchy ISIC class Crosswalks

Level

final

Mapped ISIC codes

Source

SingStat

Official data

Official name	Singapore Standard Industrial Classification (SSIC 2025)
Issuing authority	Department of Statistics Singapore (SingStat / DOS)
Tax authority	Inland Revenue Authority of Singapore (IRAS) (IRAS)
Purpose	Mandatory at ACRA business/company registration; used by IRAS, MOM, EDB, SingStat
Active version	SSIC 2025 (15 Apr 2025)
Hierarchy level	Sub-class (5-digit) (final leaf)
Source	https://www.singstat.gov.sg/standards/standards-and-classifications/ssic
Prior versions	SSIC 2020, SSIC 2015

When you need this code

ACRA registration

Select this code as principal or secondary SSIC when registering your business entity via BizFile+.

Licensing

Economic Development Board (EDB), Enterprise Singapore, Ministry of Manpower (MOM) may require sector-specific licence. Check with authority.

Tax filing

IRAS uses SSIC for industry profiling. File Form C / C-S / C-S (Lite) via myTax Portal annually.

Banking

Banks may request your registered SSIC for KYC, merchant acquiring, and sector risk assessment.

Hierarchy

C→26→266→2660→26602 Manufacture/repair of irradiation and electromedical equipment and instruments

Correspondence tables

SSIC 2020

26602 — Manufacture and repair of irradiation and electromedical equipment and instruments

ISIC Rev. 5

2660 Manufacture of irradiation, electromedical and electrotherapeutic equipment
3313 Repair and maintenance of electronic and optical equipment

ISIC crosswalk

ISIC Rev. 5 class 2660 Manufacture of irradiation, electromedical and electrotherapeutic equipment Open ISIC class page with reverse SSIC links. ISIC Rev. 5 class 3313 Repair and maintenance of electronic and optical equipment Open ISIC class page with reverse SSIC links. Full table SSIC 2025 to ISIC Rev. 5 Open the full correspondence table.

Compliance risk score

Low friction

5 of 6 factors low-risk

✅ Verified source ≤90d
✅ ISIC mapping available
✅ SSIC 2020 migration mapped
✅ Full hierarchy chain
✅ GST registration applicable
⚠️ Factory registration?

How we calculate this score

Step-by-step guide

1. Confirm the activity matches

Examples: <Blank>

2. Check ISIC crosswalk

Maps to 2 ISIC Rev. 5 class(es). Verify the international alignment matches your scope.

3. Register via BizFile+

File entity registration with ACRA at https://www.bizfile.gov.sg. Declare this SSIC code as principal or secondary.

4. Apply for sector licences

Economic Development Board (EDB), Enterprise Singapore, Ministry of Manpower (MOM) — check the relevant authority for specific licence requirements and application forms.

Applicable taxes & forms

Corporate income tax

Rate: 17%

75% exemption on first SGD 10,000 + 50% on next SGD 190,000

GST

Rate: 9% (since 1 January 2024)

Threshold: SGD 1,000,000. If registered, InvoiceNow e-invoicing may apply.

Applicable filings

Form C

myTax Portal · Annual (by 30 Nov for paper, 15 Dec e-file)

Full corporate income tax return for companies. Requires audited/unaudited financial statements.

Form C-S

myTax Portal · Annual (by 15 Dec)

Simplified return for companies with revenue ≤ SGD 5M and deriving income taxed at prevailing corporate rate.

Form C-S (Lite)

myTax Portal · Annual (by 15 Dec)

Simplest return for companies with revenue ≤ SGD 200K.

Form F5

myTax Portal · Quarterly

GST return. GST-registered businesses must file within 1 month of quarter end.

Estimated Chargeable Income (ECI)

myTax Portal · Within 3 months of FYE

Compulsory for all companies. IRAS issues Notice of Assessment based on ECI.

Who uses this code

Typical professionals and business operators mapped to the Manufacturing cluster.

Electronics manufacturer

Produces semiconductors, PCBs, or consumer electronics.

Typically also needs

EDB Pioneer Certificate incentives possible, MOM factory registration, NEA emission permit.

Pharmaceutical plant manager

Oversees drug substance or drug product manufacturing.

Typically also needs

HSA GMP certificate, MOH controlled drug licence, NEA hazardous substance permit.

Food manufacturer

Processes packaged food for retail and export.

Typically also needs

SFA food factory licence, MUIS halal, HACCP certification.

Precision engineering workshop owner

CNC machining and fabrication for aerospace and medical clients.

Typically also needs

CAAS/AS9100 certification for aerospace, MOM WSH compliance.

Chemical plant operator

Produces petrochemicals, industrial gases, or specialty chemicals.

Typically also needs

NEA hazardous substance licence, SCDF flammable material storage permit.

Related codes

Parent class

2660 Manufacture and Repair of Irradiation, Electromedical and Electrotherapeutic Equipment

Parent division

26 MANUFACTURE OF COMPUTER, ELECTRONIC AND OPTICAL PRODUCTS

Parent section

C MANUFACTURING

Sibling codes

class 2660 Manufacture and Repair of Irradiation, Electromedical and Electrotherapeutic Equipment final 26601 Manufacture/repair of electrotherapeutic devices

Alphabetical index entries

Principal Title 26602 Manufacture/repair of irradiation and electromedical equipment and instruments Alternative Title 26602 Computer tomography (CT) scanner manufacturing and repairing Alternative Title 26602 Computerised Axial Tomography (CAT) scanners manufacturing and repairing Alternative Title 26602 Dialysis equipment manufacturing and repairing (electromedical) Alternative Title 26602 Electro medical ventilators manufacturing/repair Alternative Title 26602 Food and milk irradiation equipment manufacturing and repairing

Frequently asked questions

About this specific SSIC code and the Manufacturing sector

Do I need a factory registration from MOM?

Factories using machinery or employing a certain threshold of workers may require registration with the Ministry of Manpower under the Workplace Safety and Health Act.

What NEA environmental permits are needed?

Manufacturing facilities with emissions, effluents, or hazardous substances need permits from the National Environment Agency (NEA), including air emission and trade effluent licences.

Are there fire safety requirements for manufacturing premises?

SCDF fire safety requirements apply, including fire certificate requirements for certain types and sizes of industrial premises.

What product safety standards apply to manufactured goods?

Enterprise Singapore and specific regulators set product safety standards. Consumer goods may be subject to Consumer Protection (Consumer Goods Safety Requirements) Regulations.

What is SSIC and why does it matter?

The Singapore Standard Industrial Classification (SSIC) is the national system for categorising business activities. It is mandatory at ACRA registration and is used by IRAS, MOM, and other government agencies for tax, licensing, statistical, and policy purposes.

Do I need to register with this SSIC code?

Every business entity registered with ACRA must select at least one SSIC code that best describes its principal economic activity. You can declare up to two codes — one primary and one secondary — via BizFile+.

What international standard does SSIC map to?

SSIC 2025 is aligned with the UN International Standard Industrial Classification (ISIC) Rev. 5. Each SSIC code maps to one or more ISIC Rev. 5 classes, making Singapore business data internationally comparable.

Can I hold more than one SSIC code at the same time?

Yes. ACRA allows one primary SSIC code and one secondary SSIC code per registered entity. If your business spans multiple distinct activities, choose the code that generates the highest share of revenue as primary.

How do I change my registered SSIC code?

You can update your SSIC code through BizFile+ by filing a "Change in Business Activity" transaction. Changes take effect upon ACRA approval. IRAS and other agencies should also be notified if the change affects tax classification.

Official sources

SingStat SSIC page Official · opens in new tab ACRA BizFile+ Official · opens in new tab IRAS website Official · opens in new tab GoBusiness Singapore Official · opens in new tab UN ISIC Rev. 5 Official · opens in new tab Data.gov.sg Official · opens in new tab Enterprise Singapore Official · opens in new tab

What to do next

Go to BizFile+ and register your company or business with this SSIC code.

Verify ISIC mapping

Check the full SSIC 2025 to ISIC Rev. 5 correspondence table.

Tax obligations

IRAS for corporate tax, GST registration, and filing requirements.

Data source: Department of Statistics Singapore (SingStat / DOS) (https://www.singstat.gov.sg/standards/standards-and-classifications/ssic). The site mirrors official workbook data and adds deterministic cluster mapping and risk scoring. Not the authoritative source — always verify against the original spreadsheet.

Last data refresh: 15 Apr 2025. Classification version: SSIC 2025.

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