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SS Singapore SSIC Reference index

SSIC 2025 sub-class

Agriculture, Fishing & Forestry Verified · 15 Apr 2025

03109

Fishing n.e.c.

This sub-class includes fishing not elsewhere classified.

Level

final

Mapped ISIC codes

3

Source

SingStat

Official data

Official nameSingapore Standard Industrial Classification (SSIC 2025)
Issuing authorityDepartment of Statistics Singapore (SingStat / DOS)
Tax authorityInland Revenue Authority of Singapore (IRAS) (IRAS)
PurposeMandatory at ACRA business/company registration; used by IRAS, MOM, EDB, SingStat
Active versionSSIC 2025 (15 Apr 2025)
Hierarchy levelSub-class (5-digit) (final leaf)
Sourcehttps://www.singstat.gov.sg/standards/standards-and-classifications/ssic
Prior versionsSSIC 2020, SSIC 2015

When you need this code

ACRA registration

Select this code as principal or secondary SSIC when registering your business entity via BizFile+.

Licensing

Singapore Food Agency (SFA), National Parks Board (NParks) may require sector-specific licence. Check with authority.

Tax filing

IRAS uses SSIC for industry profiling. File Form C / C-S / C-S (Lite) via myTax Portal annually.

Banking

Banks may request your registered SSIC for KYC, merchant acquiring, and sector risk assessment.

Hierarchy

A03031031003109 Fishing n.e.c.

Correspondence tables

SSIC 2020

  • 03109 — Fishing n.e.c.

ISIC Rev. 5

  • 0311 Marine fishing
  • 0312 Freshwater fishing
  • 0330 Support activities for fishing and aquaculture

ISIC crosswalk

Compliance risk score

Compliance risk score

1

Low friction

5 of 6 factors low-risk

  • Verified source ≤90d
  • ISIC mapping available
  • SSIC 2020 migration mapped
  • Full hierarchy chain
  • GST registration applicable
  • ⚠️ Farming licence?
How we calculate this score

Step-by-step guide

1. Confirm the activity matches

This sub-class includes fishing not elsewhere classified.

Examples: •natural pearl gathering •sea sponge gathering •coral gathering

2. Check ISIC crosswalk

Maps to 3 ISIC Rev. 5 class(es). Verify the international alignment matches your scope.

3. Register via BizFile+

File entity registration with ACRA at https://www.bizfile.gov.sg. Declare this SSIC code as principal or secondary.

4. Apply for sector licences

Singapore Food Agency (SFA), National Parks Board (NParks) — check the relevant authority for specific licence requirements and application forms.

Applicable taxes & forms

Corporate income tax

Rate: 17%

75% exemption on first SGD 10,000 + 50% on next SGD 190,000

Qualifying new companies: 75% exemption on first SGD 100,000 + 50% on next SGD 100,000 for first 3 YAs

GST

Rate: 9% (since 1 January 2024)

Threshold: SGD 1,000,000. If registered, InvoiceNow e-invoicing may apply.

Applicable filings

Form C

myTax Portal · Annual (by 30 Nov for paper, 15 Dec e-file)

Full corporate income tax return for companies. Requires audited/unaudited financial statements.

Form C-S

myTax Portal · Annual (by 15 Dec)

Simplified return for companies with revenue ≤ SGD 5M and deriving income taxed at prevailing corporate rate.

Form C-S (Lite)

myTax Portal · Annual (by 15 Dec)

Simplest return for companies with revenue ≤ SGD 200K.

Form F5

myTax Portal · Quarterly

GST return. GST-registered businesses must file within 1 month of quarter end.

Estimated Chargeable Income (ECI)

myTax Portal · Within 3 months of FYE

Compulsory for all companies. IRAS issues Notice of Assessment based on ECI.

Who uses this code

Typical professionals and business operators mapped to the Agriculture, Fishing & Forestry cluster.

Wholesale florist

Sources and distributes cut flowers to retail florists and events.

Typically also needs

NParks CITES permit for protected species, ACRA registration.

Sustainable food consultant

Advises farms on productivity, certification, and supply-chain strategy.

Typically also needs

MUIS halal certification knowledge, SFA traceability systems.

Composting facility operator

Processes organic waste into compost and soil conditioners.

Typically also needs

NEA waste management licence, SCDF fire safety certificate.

Vertical farm operator

Runs controlled-environment vegetable production using hydroponic or aeroponic systems.

Typically also needs

SFA farming licence, AVA import permit for seeds, NEA water discharge permit.

Fish farm owner

Operates coastal or land-based aquaculture for food fish production.

Typically also needs

SFA fish culture licence, NParks import permit for fingerlings/fry.

Related codes

Alphabetical index entries

Frequently asked questions

About this specific SSIC code and the Agriculture, Fishing & Forestry sector

What land-use permissions are needed?

Agricultural land use in Singapore is tightly controlled. Approvals from SLA, URA, and relevant agencies are typically needed before commencing operations.

Are there biosecurity and animal health requirements?

SFA and NParks regulate biosecurity, animal health, and plant health standards. Import of live animals, plants, and seeds requires specific permits.

What sustainable farming grants are available?

SFA offers the Agri-Food Cluster Transformation Fund and other grants. Enterprise Singapore also provides support for agri-tech innovation.

Do I need a farming licence in Singapore?

Land-based farming and aquaculture operations may require a licence from the Singapore Food Agency (SFA) under the relevant farming regulations.

What is SSIC and why does it matter?

The Singapore Standard Industrial Classification (SSIC) is the national system for categorising business activities. It is mandatory at ACRA registration and is used by IRAS, MOM, and other government agencies for tax, licensing, statistical, and policy purposes.

Do I need to register with this SSIC code?

Every business entity registered with ACRA must select at least one SSIC code that best describes its principal economic activity. You can declare up to two codes — one primary and one secondary — via BizFile+.

What international standard does SSIC map to?

SSIC 2025 is aligned with the UN International Standard Industrial Classification (ISIC) Rev. 5. Each SSIC code maps to one or more ISIC Rev. 5 classes, making Singapore business data internationally comparable.

Can I hold more than one SSIC code at the same time?

Yes. ACRA allows one primary SSIC code and one secondary SSIC code per registered entity. If your business spans multiple distinct activities, choose the code that generates the highest share of revenue as primary.

How do I change my registered SSIC code?

You can update your SSIC code through BizFile+ by filing a "Change in Business Activity" transaction. Changes take effect upon ACRA approval. IRAS and other agencies should also be notified if the change affects tax classification.

Official sources

What to do next

Data source: Department of Statistics Singapore (SingStat / DOS) (https://www.singstat.gov.sg/standards/standards-and-classifications/ssic). The site mirrors official workbook data and adds deterministic cluster mapping and risk scoring. Not the authoritative source — always verify against the original spreadsheet.

Last data refresh: 15 Apr 2025. Classification version: SSIC 2025.

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