SSIC 2025 sub-class
Construction & Real Estate Verified · 15 Apr 202542301
Water and gas pipe-line and sewer construction
This sub-class includes construction and/or repair of the following: •water and/or gas pipe-line •sewer •reservoirs and/or pumping stations This sub-class also includes the construction and/or repair of related buildings and/or structures that are integral part of these systems.
Level
final
Mapped ISIC codes
1
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
Correspondence tables
SSIC 2020
- 42201 — Water and gas pipe-line and sewer construction
ISIC Rev. 5
- 4220 Construction of utility projects
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
- ⚠️ BCA registered?
Step-by-step guide
1. Confirm the activity matches
This sub-class includes construction and/or repair of the following: •water and/or gas pipe-line •sewer •reservoirs and/or pumping stations This sub-class also includes the construction and/or repair of related buildings and/or structures that are integral part of these systems.
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.
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.
Demolition contractor
Carries out controlled demolition of structures.
Typically also needs
BCA demolition permit, NEA noise and dust management plan.
Construction safety officer
Ensures site compliance with Workplace Safety and Health regulations.
Typically also needs
MOM WSH Officer registration, bizSAFE Level 4+.
Related codes
Parent class
4230 Construction of Utility ProjectsParent division
42 CIVIL ENGINEERINGParent section
F CONSTRUCTIONAlphabetical index entries
Frequently asked questions
About this specific SSIC code and the Construction & Real Estate sector
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.
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.
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.
About this site · Methodology · Disclaimer · Report an issue