91100

Libraries and archives activities

classLevel 4Use for ACRA Registration

This sub-class includes: - documentation and/or information activities of libraries of all kinds (including digital libraries), reading, listening and/or viewing rooms: - organisation of a collection, whether specialised or not - cataloguing collections - lending and/or storage of books, maps, periodicals, films, records, tapes, works of art, etc. - retrieval activities in order to service information requests, etc. - stock photo libraries and services - archival services of all types, with a view to building, storing, classifying, physical or digital archive collections and/or communicating them to the general public or to a particular category of users: - activities of public archives providing service to the general public or to a special clientele, such as students, scientists, staff, members as well as operation of government archives - activities related to the acquisition, collection, identification, stocktaking, description and/or classification of archives - activities related to the safety and/or maintenance of collections (monitoring of the sanitary status and/or climatic conditions, safety and/or security, rehabilitation) - activities related to communication of archives to the public on site or remotely - cultural and/or pedagogical activities related to the valorisation of archives - document archival activities (in paper or electronic form)

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).

Need help choosing?

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

Read the SSIC Guide