Sound recording production

classLevel 4Use for ACRA Registration

This sub-class includes the provision of facilities and/or technical expertise for sound recording in a studio. Audio production and/or post-production services are provided to produce master recordings and/or the audio services provided can be for film, television and/or video productions. Units in this sub-class are primarily engaged in: - production of original (sound) master recordings, such as tapes, CDs - sound recording service activities in a studio or elsewhere, including the production of taped (i.e., non-live) radio programming, audio for film, television, etc. - post-production of sound recording (including conversion of sound recordings to audio streaming formats)

SSIC Guide

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

Tier	Monthly	Conditions
Tier 1	SGD 550	Up to 10% of total workforce

Work Permit

Tier	Monthly	Conditions
Higher-skilled (Tier 1)	SGD 300	Up to 10%
Basic (Tier 1)	SGD 450	Up to 10%
Basic (Tier 2)	SGD 600	10–25%
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

J-PUBLISHING, BROADCASTING, AND CONTENT PRODUCTION AND DISTRIBUTION ACTIVITIES

Division

59-MOVIE, VIDEO, TELEVISION AND OTHER PROGRAMME PRODUCTION, SOUND RECORDING AND MUSIC PUBLISHING ACTIVITIES

Group

592-SOUND RECORDING AND MUSIC PUBLISHING ACTIVITIES

Current class

59201-Sound recording production

Need help choosing?

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

Read the SSIC Guide