SSIC 2025 sub-class

Construction & Real Estate Verified · 15 Apr 2025

42200

Road, railway and associated viaduct, bridge and tunnel construction

This sub-class includes: •construction of motorways, streets, roads, expressways, other vehicular and/or pedestrian ways •surface work on streets, roads, expressways, bridges and/or tunnels: - asphalt paving of roads - road painting and/or other marking - installation of crash barriers, traffic signs and the like •construction of railways and/or underground railways •construction of electricity overhead lines for railways •construction of conductor rails for railways •construction of airfield runways •construction of tunnels, bridges and/or viaducts associated with road and expressway construction •construction of tunnels, bridges and/or viaducts associated with railways and/or underground railways construction

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

Building and Construction Authority (BCA) 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

F→42→422→4220→42200 Road, railway and associated viaduct, bridge and tunnel construction

Correspondence tables

SSIC 2020

42102 — Road and railway construction
42103 — Bridge, tunnel, viaduct and expressway construction

ISIC Rev. 5

4210 Construction of roads and railways

ISIC crosswalk

ISIC Rev. 5 class 4210 Construction of roads and railways 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
⚠️ BCA registered?

How we calculate this score

Step-by-step guide

1. Confirm the activity matches

Examples: <Blank>

2. Check ISIC crosswalk

Maps to 1 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

Building and Construction Authority (BCA) — 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.

BCA CRS Registration

BCA · 3-year renewal

BCA Contractors Registry System registration and renewal.

Who uses this code

Typical professionals and business operators mapped to the Construction & Real Estate cluster.

General building contractor

Oversees residential and commercial construction projects end to end.

Typically also needs

BCA registration (A1–C3 grade), MOM WSH risk assessment, SCDF fire safety plan.

Structural engineer

Designs building structures and certifies structural safety.

Typically also needs

PEB practising certificate, BCA structural plan submission.

Quantity surveyor

Estimates project costs, prepares tender documents, manages contracts.

Typically also needs

SISV membership, RICS certification optional.

Interior design & fit-out contractor

Specialises in office, retail, and residential interior works.

Typically also needs

BCA minor works registration, URA planning permission for change of use.

M&E (Mechanical & Electrical) subcontractor

Installs HVAC, plumbing, fire protection, and electrical systems.

Typically also needs

EMA electrical worker licence, SCDF fire protection licence.

Related codes

Parent class

4220 Construction of Roads and Railways

Parent division

42 CIVIL ENGINEERING

Parent section

F CONSTRUCTION

Sibling codes

class 4220 Construction of Roads and Railways

Alphabetical index entries

Principal Title 42200 Road, railway and associated viaduct, bridge and tunnel construction Alternative Title 42200 Airport runway construction Alternative Title 42200 Bridge and viaduct road construction Alternative Title 42200 Bridge construction Alternative Title 42200 Construction of airfield runways Alternative Title 42200 Construction of conductor rails for railways

Frequently asked questions

About this specific SSIC code and the Construction & Real Estate sector

Do I need BCA registration or licensing?

Builders, specialist contractors, and construction-related firms must register with the Building and Construction Authority (BCA) under the BCA Contractors Registry System or relevant licensing scheme.

What workplace safety requirements apply?

The Workplace Safety and Health (WSH) Act requires risk assessments, safety management systems, and specific permits for high-risk construction work. MOM enforces compliance.

Are there minimum financial requirements?

BCA registration grades (A1 to C3) have minimum paid-up capital and net worth requirements. Higher-value projects require a higher registration grade.

What environmental impact obligations apply?

Construction sites must comply with NEA regulations on noise, dust, and waste management. Environmental impact assessments may be required for large-scale projects.

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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