Music publishing and distribution activities

classLevel 4Use for ACRA Registration

This sub-class includes music publishing activities in various forms (e.g., disc, electronic form). Units engaged in these activities may own the copyright or act as administrator of the music copyrights on behalf of the copyright owners. Units in this sub-class are primarily engaged in: - acquiring and/or registering copyrights for musical compositions - promoting, authorising and/or using these compositions in recordings, radio, television, movies, live performances, print and other media - distributing sound recordings to wholesalers, retailers or directly to the public, excluding third-party streaming distribution services and/or downloads - jointly publishing and distributing sound recordings via streaming and/or downloads

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

59202-Music publishing and distribution activities

Need help choosing?

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

Read the SSIC Guide