81300

Landscape service activities (except landscape design and architecture)

classLevel 4Use for ACRA Registration

This sub-class includes planting, care and/or maintenance of greenery and/or landscape features, for instance: - grass cutting - tree felling and/or pruning - planting and/or maintenance of trees in gardens, parks and/or streetscapes - installation and/or maintenance of turfs, parks, reserves, gardens Units in this sub-class are primarily engaged in: - landscape planting, care and/or maintenance service activities in/for: - parks and/or gardens - public and/or private housing - buildings (e.g., roof gardens, façade greenery, vertical greenery, indoor gardens) - sports facilities and/or premises (e.g., football fields, golf courses, lawns, playgrounds, recreational parks) - roads and/or expressways - protection against noise, wind, erosion - stationary and/or flowing water bodies (e.g., basins, ponds, swimming pools) - ecological/environmental management, protection, restoration and preservation work in/for: - landscapes (e.g., parks and gardens) - erosion control in spawning grounds and/or river banks - ecologically sensitive areas e.g., wetlands - ecological engineering/preservation including amenity tree care and/or arboriculture restoration of natural environments, e.g., plant engineering, renaturation of ecosystems This sub-class also includes: - creation and/or relocation of species habitats, e.g., nesting boxes, shelters, hibernacula - prevention, control and/or response activities against the introduction and/or spread of invasive species in fauna or flora

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

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).

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