Manufacture/repair of machinery for textile, apparel and leather production

classLevel 4Use for ACRA Registration

This sub-class includes the manufacture, repair and/or maintenance of: - textile machinery e.g., machines for preparing, producing, extruding, drawing, texturing or cutting man-made textile fibres, materials or yarns, machines for preparing textile fibres: cotton gins, bale breakers, garnetters, cotton spreaders, wool scourers, wool carbonisers, combs, carders, roving frames etc., spinning machines, machines for preparing textile yarns: reelers, warpers and/or related machines, weaving machines (looms), including hand looms, knitting machines, machines for making knotted net, tulle, lace, braid, etc. auxiliary machines or equipment for textile machinery (e.g., dobbies, jacquards, automatic stop motions, shuttle changing mechanisms, spindles and/or spindle flyers) - textile printing machinery - machinery for fabric processing (e.g., machinery for washing, bleaching, dyeing, dressing, finishing, coating or impregnating textile fabrics) - machines for reeling, unreeling, folding, cutting or pinking textile fabrics - laundry machinery (e.g., ironing machines, including fusing presses, commercial washing and/or drying machines, dry-cleaning machines) - sewing machines, sewing machine heads and/or sewing machine needles (whether or not for household use) - machines for producing or finishing felt or non-wovens - leather machines (e.g., machinery for preparing, tanning or working hides, skins or leather, machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins)

SSIC Guide

Licences & Permits

1 licence apply to businesses in this SSIC code depending on the specific activities you conduct. Most are activity-triggered — a holding company in 64, for example, only needs a Banking Licence if it actually conducts banking.

Required for activityEDB

Certificate of Registration under the Control of Manufacture Act (All applicants other than Singapore-owned Beer and Stout applicants)

In Singapore, the manufacture of certain goods is regulated by the Control of Manufacture Act. Any person that intends to manufacture COMA-scheduled goods or their parts thereof would need to apply to be registered under the COMA. For more information please visit: COMA legislation

Processing: 30 working days from the submission of all required information

Full reference: how to apply, FAQ, prerequisites

Need help with these licences?

We handle the applications, document prep, and agency liaison end-to-end.

Licence requirements change — we keep this list current as part of the engagement.

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

28-MANUFACTURE OF MACHINERY AND EQUIPMENT

Group

282-MANUFACTURE OF SPECIAL PURPOSE MACHINERY

Current class

28260-Manufacture/repair of machinery for textile, apparel and leather production

Need help choosing?

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

Read the SSIC Guide