SSIC 2025 sub-class
Energy, Water & Waste Verified · 15 Apr 202538200
Treatment and disposal of waste
This sub-class includes the treatment prior to disposal and other treatment of hazardous and non-hazardous waste, the disposal of waste, and remediation activities. The waste may be in solid or non-solid form. Units in this sub-class are primarily engaged in: •operation of landfills for disposal of waste •storage of captured carbon dioxide •disposal of waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, substitute fuels, biogas, ashes or other by-products for further use, etc. •treatment of organic waste for disposal, landfilling or permanent storage •disposal of used goods such as refrigerators to eliminate harmful waste •remediation activities like: - decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using e.g., mechanical, chemical or biological methods - decontamination and cleaning up of surface water following accidental pollution - decontamination of industrial plants or sites, including nuclear plants and sites - cleaning up of oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas and other specialised pollution-control activities •production of compost from organic waste •permanent underground storage of waste in a deep geological cavity such as a salt or potassium mine •operation of facilities for treatment of hazardous waste •treatment and disposal of toxic live or dead animals and/or other contaminated waste •treatment, disposal and storage of radioactive nuclear waste including: - treatment and disposal of transition radioactive waste, i.e., decaying within the period of transport, from hospitals - encapsulation, preparation and other treatment of nuclear waste for storage •asbestos, lead paint, and other toxic material abatement •clearing of landmines, including detonation at the site •other specialized pollution-control activities •site remediation containment, control and monitoring services
Level
final
Mapped ISIC codes
3
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
Energy Market Authority (EMA), National Environment Agency (NEA) 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
Correspondence tables
ISIC crosswalk
Compliance risk score
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
- ⚠️ EMA licence?
Step-by-step guide
1. Confirm the activity matches
This sub-class includes the treatment prior to disposal and other treatment of hazardous and non-hazardous waste, the disposal of waste, and remediation activities. The waste may be in solid or non-solid form. Units in this sub-class are primarily engaged in: •operation of landfills for disposal of waste •storage of captured carbon dioxide •disposal of waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, substitute fuels, biogas, ashes or other by-products for further use, etc. •treatment of organic waste for disposal, landfilling or permanent storage •disposal of used goods such as refrigerators to eliminate harmful waste •remediation activities like: - decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using e.g., mechanical, chemical or biological methods - decontamination and cleaning up of surface water following accidental pollution - decontamination of industrial plants or sites, including nuclear plants and sites - cleaning up of oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas and other specialised pollution-control activities •production of compost from organic waste •permanent underground storage of waste in a deep geological cavity such as a salt or potassium mine •operation of facilities for treatment of hazardous waste •treatment and disposal of toxic live or dead animals and/or other contaminated waste •treatment, disposal and storage of radioactive nuclear waste including: - treatment and disposal of transition radioactive waste, i.e., decaying within the period of transport, from hospitals - encapsulation, preparation and other treatment of nuclear waste for storage •asbestos, lead paint, and other toxic material abatement •clearing of landmines, including detonation at the site •other specialized pollution-control activities •site remediation containment, control and monitoring services
Examples: <Blank>
2. Check ISIC crosswalk
Maps to 3 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
Energy Market Authority (EMA), National Environment Agency (NEA) — 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 Energy, Water & Waste cluster.
HVAC energy auditor
Audits building cooling systems for energy efficiency improvements.
Typically also needs
BCA Green Mark knowledge, EMA energy efficiency schemes.
Environmental engineer
Designs pollution control systems for industrial facilities.
Typically also needs
NEA environmental impact assessment competency, PEB practising certificate.
Fuel wholesaler
Suppliers petrol, diesel, and bunker fuel.
Typically also needs
SCDF petroleum storage licence, MPA bunker supplier licence, IRAS customs permit.
Solar PV installer
Designs and installs rooftop and ground-mounted photovoltaic systems.
Typically also needs
EMA generation licence for >1MW, BCA structural approval, SCDF fire safety.
Waste-to-energy plant operator
Operates incineration facilities for municipal solid waste.
Typically also needs
NEA waste management licence, EMA electricity generation licence.
Related codes
Parent class
3820 Treatment and Disposal of WasteSibling codes
Alphabetical index entries
Frequently asked questions
About this specific SSIC code and the Energy, Water & Waste sector
What carbon tax obligations apply?
Facilities emitting direct greenhouse gases above 25,000 tCO2e annually must register with NEA and pay the carbon tax under the Carbon Pricing Act.
Are there renewable energy certificate schemes?
Singapore has a renewable energy certificate (REC) market. Generation facilities can register with relevant REC registries to issue and trade certificates.
What hazardous substance controls apply?
Energy facilities handling petroleum, chemicals, or other hazardous substances need permits from NEA, SCDF, and MOM under various regulatory frameworks.
Do I need an Energy Market Authority licence?
Electricity generation, transmission, and retail require a licence from the Energy Market Authority (EMA). The exact licence class depends on the activity and capacity.
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
What to do next
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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