新加坡海外收入汇回:2026年公司与个人的纳税规则与免税条件
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
Published: 21 July 2026 · Last reviewed: 16 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Quick answer: An SSIC code is the five-digit Singapore Standard Industrial Classification code that identifies a business’s principal activity, meaning the activity that contributes the most value added. The current edition is SSIC 2025, published by the Singapore Department of Statistics (SingStat) in April 2025. On ACRA’s Bizfile you choose one primary code and, if applicable, one secondary code.
All ACRA-registered entities must choose at least one SSIC code when they apply for a business name on Bizfile. If the business activity changes later, ACRA asks you to update it on Bizfile within 14 days, and late lodgements can attract penalties under its late lodgement schedule.
Key facts to know before you register:
The SSIC 2025 framework uses a five-level hierarchy that moves from broad industry categories down to specific sub-classes. The Department of Statistics (SingStat) maintains it, ACRA uses it for registration, and it is based on the United Nations’ ISIC Rev. 5 with local changes.
The hierarchy works as follows:
Because SSIC 2025 follows ISIC Rev. 5, some activities are classified differently from SSIC 2020. Retail is one example: a retailer is now classified by the product it sells, not by whether it sells online or in a store, so SingStat’s own example puts an online seller of its own clothing under 47711 (retail sale of clothing for adults).
The five-digit code is the only one you submit to ACRA. It automatically bundles all higher classification levels into a single identifier, so selecting the correct sub-class is the entire task.

Finding the right code takes three steps. Follow them in order to avoid misclassification.
Search Bizfile with a simple keyword. When you apply for a name on Bizfile, enter a plain-English term describing what your business does. Use one or two words, not a full sentence. “Web design,” “catering,” or “device repair” will return better results than “providing digital marketing and website development services.”
Cross-check using GoBusiness e-Adviser. GoBusiness’s e-Adviser for Starting a Business provides step-by-step guidance for new businesses, including SSIC code suggestions before you apply on Bizfile. It is especially useful if you are unsure which sector your activity falls under.
Verify against the official SingStat definitions. Each five-digit code in the SSIC 2025 list carries a lead statement, examples of included activities, and a list of exclusions. Read the exclusions carefully. A code that looks right by title may explicitly exclude your specific activity.
Additional checks before finalizing:
The table below illustrates how different codes map to distinct business activities. SSIC code 46900 is one of the most frequently selected wholesale codes, covering businesses that trade in a variety of goods without any single dominant product category.

| SSIC Code | Title | Typical Business Example |
|---|---|---|
| 46900 | Wholesale trade of a variety of goods without a dominant product | General trading companies and multi-product distributors |
| 62011 | Development of software and applications (except games and cybersecurity) | App developers and SaaS product companies |
| 56111 | Restaurants | Dine-in restaurants with table service |
| 56112 | Cafes | Cafes where customers order and pay before eating |
| 47711 | Retail sale of clothing for adults | A store selling its own clothing, online or offline |
| 63201 | Online marketplaces operating on a fee or commission basis for goods and food sold by third-party | Platforms that earn fees and do not own the goods sold |
| 69101 | Legal activities | Law practices (referred to the Legal Services Regulatory Authority) |
| 69201 | Accounting, auditing and tax consultancy services | Accounting, audit and tax practices |
| 70201 | Management consultancy services | Business and strategy consultants |
| 73100 | Advertising activities | Advertising agencies and media buying firms |
Titles are as listed in SSIC 2025. Confirm the current title in the Bizfile code search before you file, because a single word can change which code fits.
A five-digit code ending in 0, such as 46900 or 73100, means that class has no further split. Codes ending in 9 are often “not elsewhere classified” (n.e.c.). Both are valid when nothing more specific fits, but a precise match describes your business more accurately to agencies, banks and counterparties.
The right code reflects what your business actually does today, not what it plans to do. SingStat defines the principal activity as the one contributing the highest value added to goods or services produced, not by headcount or future expansion plans.
Key criteria for selection:
Pro Tip: When searching Bizfile, enter the simplest word a customer would use to describe what you sell or do. Single-word searches like “catering,” “logistics,” or “insurance” consistently return more accurate matches than multi-word phrases.
If you carry on two distinct activities, register the one that contributes the most value as the primary code and the other as the secondary code. ACRA allows one primary and one secondary code; further activities can be lodged through the General Lodgement (Others) eService.
Business activities change, and your registered SSIC code must stay current. Filing an outdated or inaccurate code creates the same compliance exposure as an initial misclassification.
To change your code, log in to Bizfile, open Entity information, select Business activities and click Edit. Enter the new code and the date the change took effect, then review and confirm. ACRA lists this update as free and processed immediately. File within 14 days of the change, or 30 days for a foreign company. IRAS keeps its own record of a company’s principal activity, so check whether you need to update IRAS as well.
Update it whenever your principal activity changes or you add a distinct secondary activity. SingStat has issued a new edition about every five years. With SSIC 2025, existing codes were mapped across automatically (corporate service providers report that ACRA did this in May 2026), so check that your mapped code still fits and correct it on Bizfile if not. For businesses managing multiple compliance obligations, pairing code updates with a review of core statutory compliance requirements keeps the full regulatory picture accurate.
Getting the SSIC code right is one step in a longer compliance chain. VIVOS is the alternative to managing that chain piecemeal, offering a single point of contact for Singapore company incorporation, corporate secretarial services, tax filing, accounting, and immigration support for international entrepreneurs and businesses.

Where a standalone incorporation specialist handles registration and stops, VIVOS continues through post-incorporation compliance, SSIC code updates, banking setup, and ongoing corporate advisory. That continuity matters most for businesses entering Singapore from overseas, where regulatory requirements across multiple agencies need coordinated management from day one.
Selecting the correct SSIC code at registration keeps your ACRA profile accurate under SSIC 2025 and shows early whether another agency must approve your activity.
| Point | Details |
|---|---|
| SSIC codes are mandatory | All ACRA-registered entities must select a five-digit primary SSIC code at registration. |
| Secondary code is optional | Add one if you carry on a second, distinct activity; there is no official percentage threshold. |
| SSIC 2025 is the current edition | Published by SingStat in April 2025 and based on the UN’s ISIC Rev. 5. |
| Updating is free | Change the code on Bizfile under Business activities within 14 days; ACRA processes it immediately. |
| VIVOS for end-to-end support | VIVOS handles incorporation, SSIC guidance, corporate secretarial, tax and immigration under one engagement for international businesses. |
SSIC stands for Singapore Standard Industrial Classification, the national standard for classifying economic activities, maintained by the Department of Statistics (SingStat). Each code has five digits: the first two give the division, three the group, four the class, and all five the sub-class you register. Your code is based on your principal activity, the one that contributes the most value added. It describes your main activities but does not limit what business you can carry on.
ACRA asks for an SSIC code when you apply for a business name on Bizfile. Enter a code or search by keyword, then choose one primary activity and, if applicable, one secondary activity. The name application fee is S$15. Some codes need another agency’s approval: for example, 69101 (legal activities) goes to the Legal Services Regulatory Authority and 71111 (architectural services) to the Board of Architects. Referrals can take up to 15 working days.
SSIC 46900 is “Wholesale trade of a variety of goods without a dominant product.” It sits in Group 469, non-specialized wholesale trade. It fits a wholesaler that sells many kinds of goods with no single product line driving most of its value added. If one product type does contribute most of the value added, SingStat’s principal activity rule means you should use that product’s wholesale code instead.
It means the business is a wholesaler, selling mainly to other businesses rather than to individuals, and that its range covers many product types with none of them dominant. SingStat classifies a firm by the activity that contributes the most value added, so “no dominant product” means no single product type accounts for most of that value. A trading company that mostly sells one category of goods belongs under that category’s wholesale code.
SSIC 2025 is the current edition. SingStat published it on 15 April 2025 as an update of SSIC 2020, based on the UN’s ISIC Rev. 5. Corporate service providers report that ACRA mapped existing entities to SSIC 2025 codes automatically in May 2026, so check on Bizfile that your mapped code still describes your business and correct it if it does not.
Log in to Bizfile, open Entity information, select Business activities and click Edit. Enter or search for the new SSIC code, add the effective date of the change, then review and confirm. ACRA lists this update as free and processed immediately. File within 14 days of the change, or 30 days for a foreign company. Activities beyond your primary and secondary codes are lodged through General Lodgement (Others).
Official pages used for this guide, checked on 16 October 2026. Codes and procedures can change, so confirm on Bizfile before you file.
This article is general information, not legal or tax advice.
海外收入汇回新加坡何时需纳税?本文解析第10(25)条“汇入”定义、第13(8)条三项免税条件、外国税收抵免、第10L条及文件留存要求。
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