Landscape service activities (except landscape design and architecture)
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
Tax Incentives & Schemes
2 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.
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