13100

Spinning, weaving and finishing of textiles

classLevel 4Use for ACRA Registration

This sub-class includes: - preparatory operations on textile fibres: - reeling and/or washing of silk - degreasing and/or carbonising of wool and dyeing of wool fleece - carding and/or combing of all kinds of animal, vegetable and/or man-made fibres - spinning and/or manufacture of yarn or thread for weaving or sewing, for the trade or for further processing: texturising, twisting, folding, cabling and/or dipping of synthetic or artificial filament yarns - manufacture of: - broad woven cotton-type, woollen-type, worsted-type or silk-type fabrics, including from secondary raw materials, mixtures or artificial or synthetic yarns - other broad woven fabrics, using flax, ramie, hemp, jute, bast fibres and/or special yarns - paper yarn - woven pile or chenille fabrics, terry towelling, gauze, etc. - woven fabrics of glass fibres - woven fabrics of carbon and/or aramid threads - imitation fur by weaving - bleaching and/or dyeing of textile fibres, yarns, fabrics and/or textile articles, including wearing apparel - dressing, drying, steaming, shrinking, mending, sanforising, mercerising of textiles and textile articles, including wearing apparel - bleaching of jeans - pleating and/or similar work on textiles - waterproofing, coating, rubberising or impregnating of garments - silk-screen printing on textiles and/or wearing apparel - printing of textile fabrics as an intermediate process in manufacture of textiles - manufacture customised embroidery on textiles

SSIC Guide

Tax Incentives & Schemes

5 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.

Concessionary taxEDBDEI

Development & Expansion Incentive (DEI)

Benefit: 5% or 10% concessionary corporate tax on qualifying incremental income for up to 10 years. The follow-on to Pioneer once activity is established.

Eligibility: Existing activity in Singapore expanding into substantially new capability or capacity. Discretionary, EDB-administered.

Capital allowanceEDBLIA

Land Intensification Allowance (LIA)

Benefit: Initial 25% + annual 5% capital allowance on qualifying construction or renovation costs for industrial buildings meeting prescribed gross-plot-ratio benchmarks.

Eligibility: Industrial site achieving Singapore's higher Gross Plot Ratio benchmarks for the activity.

Concessionary taxEDBPioneer

Pioneer Certificate Incentive (PC)

Benefit: 0% corporate tax on qualifying income for up to 15 years (typically 5–10) for genuinely pioneer manufacturing or services activity.

Eligibility: Substantial new economic activity in Singapore: substantial fixed-asset investment, technology spillovers, and new-to-Singapore expertise. Approved on a discretionary, case-by-case basis.

Tax exemptionIRASPTE

Partial Tax Exemption (PTE)

Benefit: First SGD 10,000: 75% exemption; next SGD 190,000: 50% exemption. Available to all companies (including those past their 3-year SUTE window).

Eligibility: Singapore tax-resident company.

Tax exemptionIRASSUTE

Start-Up Tax Exemption (SUTE)

Benefit: First SGD 100,000 of chargeable income: 75% exemption; next SGD 100,000: 50% exemption. For each of the first 3 YAs after incorporation.

Eligibility: Newly incorporated SG-resident company, ≤ 20 individual shareholders (or one corporate holding ≥ 10%), not in investment-holding or property-development.

Note for SSIC : Excludes 64202 investment holding & 41001/68101 property development

Worth applying for any of these?

We screen eligibility and shape the application — most schemes are discretionary and need a substantive activity case.

Foreign Worker Levies

This SSIC code falls under MOM's Manufacturing sector for foreign-worker levy purposes. Levies below apply per worker per month, paid by the employer in addition to salary.

S Pass

TierMonthlyConditions
Tier 1SGD 550Up to 18% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 250Up to 25% of total workforce
Basic (Tier 1)SGD 370Up to 25%
Basic (Tier 2)SGD 47025–50%
Basic (Tier 3)SGD 650>50% (up to DRC)

Hiring foreign workers in this sector?

We handle Work Permit, S Pass, and EP applications alongside the incorporation — and check Dependency Ratio Ceilings before you commit headcount.

Levies and Dependency Ratio Ceilings are reviewed periodically by MOM (rates above effective 2024-09-01).

Classification Path

Need help choosing?

Our guide helps you find the right SSIC code for your business activity.

Read the SSIC Guide