Development of computer games
This sub-class includes activities of providing expertise in the field of information technologies such as writing, modifying, testing and/or supporting software, designing the structure and/or content of, and/or writing the computer code necessary to create, implement, develop and/or customise computer games software and applications (including updates and patches). This sub-class also includes the development of immersive media (including augmented reality, mixed reality and virtual reality) for computer games.
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.
Services-Based Operations (Class) Licence
For leasing telecommunication network elements from any Facilities-Based Operator (FBO) licensed by the Info-communications Media Development Authority (IMDA) so as to provide their own telecommunication services or to resell the telecommunication services of FBOs or Services-Based Operations (SBOs) licensees to third parties. SBO (Class) Licensees shall not collect monetary deposits and/or use prepaid cards as a means of collecting payment from their customers. For more information please visit: https://iris.imda.gov.sg/application/services-based-operations-licence
- Validity
- No expiry
- Processing
- 8 working days for manual approval if not Auto Approved
Prerequisites (4)
- Documents Needed
- Description of each service (Including scope and type)
- Latest ACRA Bizfile
- System/Network Configuration Diagram
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.
Development & Expansion Incentive (DEI)
Eligibility: Existing activity in Singapore expanding into substantially new capability or capacity. Discretionary, EDB-administered.
IP Development Incentive (IDI)
Eligibility: Substantive R&D activity in SG; modified-nexus approach links concessionary tax to R&D spend ratio.
Pioneer Certificate Incentive (PC)
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.
Note for SSIC : Software & IT services pioneer track
Partial Tax Exemption (PTE)
Eligibility: Singapore tax-resident company.
Start-Up Tax Exemption (SUTE)
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
Need help choosing?
Our guide helps you find the right SSIC code for your business activity.
Read the SSIC Guide