Manufacture of pulp, paper and paperboard

classLevel 4Use for ACRA Registration

This sub-class includes: - manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes - removal of ink and/or manufacture of pulp from waste paper - further processing of paper and/or paperboard: coating, covering and/or impregnating of paper and/or paperboard - manufacture of cotton-linters pulp - manufacture of paper and/or paperboard intended for further industrial processing - manufacture of creped or crinkled paper - manufacture of laminates and foils, if laminated with paper or paperboard - manufacture of handmade paper - manufacture of newsprint and/or other printing or writing paper - manufacture of cellulose wadding and/or webs of cellulose fibres - manufacture of carbon paper or stencil paper in rolls or large sheets

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

Tier	Monthly	Conditions
Tier 1	SGD 550	Up to 18% of total workforce

Work Permit

Tier	Monthly	Conditions
Higher-skilled (Tier 1)	SGD 250	Up to 25% of total workforce
Basic (Tier 1)	SGD 370	Up to 25%
Basic (Tier 2)	SGD 470	25–50%
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

Section

C-MANUFACTURING

Division

17-MANUFACTURE OF PAPER AND PAPER PRODUCTS

Group

170-MANUFACTURE OF PAPER AND PAPER PRODUCTS

Current class

17010-Manufacture of pulp, paper and paperboard

Need help choosing?

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

Read the SSIC Guide