47802

Stalls selling other goods (except uncooked food)

classLevel 4Use for ACRA Registration

This sub-class includes retail sale of other goods via stalls, pushcart stalls and/or markets except uncooked food.

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.

When: if the fair involves retail activities

Validity
The permit is valid based on the duration of the temporary fair
Processing
7 working days
Prerequisites (10)
  • Letter of appointment
  • You must have a document showing the appointment of the permit applicant as the fair operator. For example, if a permit applicant is appointed by the Citizen Consultative Committee (CCC) of a housing precinct to hold a Pasar Malam, the letter should come from the CCC.
  • Site use approval
  • You must have a document showing that the permit applicant has approval to use the space for the fair during the intended fair period.
  • Support documentation (e.g. consensus from shopkeepers’ / merchants’ association)
  • For fairs in public venues, you must have documents showing support for the fair from the advisory bodies and associations in the vicinity of the fair.
  • Layout plan
  • You must have a plan detailing the stalls with food handling and their necessary infrastructure (e.g. wash basins, piped water, chillers), and the other stalls without food handling.
  • Declaration form
  • You must have a declaration from the fair organiser stating that they have obtained all the necessary approvals from the relevant authorities to hold the fair. Download the declaration template here.
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

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

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 Services 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 10% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 300Up to 10%
Basic (Tier 1)SGD 450Up to 10%
Basic (Tier 2)SGD 60010–25%
Basic (Tier 3)SGD 800>25% (up to DRC of 35%)

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
G-WHOLESALE AND RETAIL TRADE
Division
47-RETAIL TRADE
Group
478-RETAIL SALE VIA STALLS AND MARKETS
Current class
47802-Stalls selling other goods (except uncooked food)

Need help choosing?

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

Read the SSIC Guide