55900

Hostels and dormitories for students, workers and other individuals

classLevel 4Use for ACRA Registration

This sub-class includes the provision of temporary or longer-term accommodation in single or shared rooms or dormitories for students, workers and/or other individuals. Units in this sub-class are primarily engaged in: - student residences - school dormitories - worker hostels - lodging and/or boarding houses - chartering of offshore accommodation (with operator)

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 activityMOM

Foreign Employee Dormitories

Validity
Up to 3 years
Processing
up to 3 months
Prerequisites (3)
  • Overview
  • The Foreign Employees Dormitories Act (FEDA) was enacted in 2015 to regulate and license migrant worker dormitories. With effect from 1 April 2023, dormitories with 7 or more beds will be required to apply for a full FEDA licence.
  • Any persons who intend to operate a migrant worker dormitory, should be familiarised with FEDA regulatory requirements and apply for a licence from 1 April 2023 onwards.
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
I-ACCOMMODATION AND FOOD SERVICE ACTIVITIES
Division
55-ACCOMMODATION
Group
559-HOSTELS AND DORMITORIES FOR STUDENTS, WORKERS AND OTHER INDIVIDUALS
Current class
55900-Hostels and dormitories for students, workers and other individuals

Need help choosing?

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

Read the SSIC Guide