Singapore’s food and beverage sector is one of the most tightly regulated in the world. Operators must navigate multiple government agencies — ACRA for corporate filings, IRAS for tax and GST, the Singapore Food Agency (SFA) and National Environment Agency (NEA) for food safety and environmental licences, and the Ministry of Manpower (MOM) for employment obligations. Missing any one of these can mean fines, suspension of licences, or prosecution.

Whether you are opening your first hawker stall, running a restaurant chain, or managing a central kitchen, this guide sets out the full compliance landscape for F&B companies in Singapore in 2026.

I. Corporate and ACRA Obligations

Choosing the Right Business Structure

Most F&B operators in Singapore incorporate as private limited companies (Pte. Ltd.) under the Companies Act (Cap. 50). A Pte. Ltd. provides limited liability, looks more professional to landlords and suppliers, and is required if you plan to take on investors or franchise the concept. A sole proprietorship or partnership is simpler to set up but gives no personal liability protection.

All companies must appoint a qualified company secretary within six months of incorporation, maintain a registered office in Singapore, and have at least one director ordinarily resident in Singapore.

Annual Filing Requirements

Every incorporated F&B company must file an annual return with ACRA within a prescribed period after its Annual General Meeting (or after the AGM deadline). The annual return confirms the company’s financial year end, share capital, and list of directors and shareholders. Failure to file on time attracts a late lodgement penalty. For a full overview of the annual return requirements, see our Singapore Company Compliance Calendar.

II. Food Safety Licences and Permits

The Singapore Food Agency (SFA), formed in 2019 by merging parts of AVA, NEA and HSA, is the primary regulator for food safety. Every F&B establishment operating in Singapore must hold the appropriate licence from SFA before commencing business.

Food Shop Licence

Any premises that prepare and sell food for immediate consumption — including restaurants, cafés, food courts, hawker stalls, and catering companies — must hold a Food Shop Licence issued under the Environmental Public Health Act 1987. Applications are made through the GoBusiness portal. SFA inspects the premises before issuing the licence and may impose conditions on the layout, equipment and waste disposal arrangements.

Central Kitchen Registration

If you operate a central kitchen that prepares food for distribution to other food establishments, you must register with SFA as a food manufacturer or central kitchen. This involves an inspection of the premises and compliance with the Singapore Food Regulations.

Food Hygiene Officer (FHO) Requirement

Under the Environmental Public Health (Food Hygiene) Regulations, every licensed food establishment must designate at least one Food Hygiene Officer (FHO) who holds a valid FHO certificate. The FHO is responsible for ensuring that food handlers are trained, the premises are kept clean, and food safety procedures are followed. FHO certificates are issued by SFA-accredited training providers and are valid for five years.

Food Handler Hygiene Certificate

All food handlers — including cooks, servers and food packers — must complete the Basic Food Hygiene Course and hold a valid Food Handler Hygiene Certificate. This is a mandatory requirement under the Environmental Public Health (Food Hygiene) Regulations. Certificates must be renewed every five years.

III. NEA and Environmental Obligations

The National Environment Agency (NEA) regulates the environmental aspects of F&B operations, including grease traps, exhaust systems, pest control and waste disposal.

Grease Trap Installation

All commercial F&B premises must install grease traps in their kitchen drains to prevent fats, oils and grease from entering the public sewer system. The grease trap must be cleaned and maintained regularly. NEA may inspect premises and issue enforcement notices or fines for non-compliance.

Exhaust and Ventilation Systems

Commercial kitchens must have adequate ventilation systems and exhaust hoods to manage cooking fumes. These must comply with the Code of Practice on Environmental Health and must be maintained in good working order.

IV. Liquor Licence

If your F&B establishment sells or supplies liquor, you must hold a Liquor Licence under the Liquor Control (Supply and Consumption) Act 2015. Licences are issued by the Singapore Police Force (SPF) Licensing Division and are subject to conditions on hours of sale, types of liquor and responsible service. A full set of SPF licensing conditions applies. Note that liquor cannot be sold after 10.30 pm in most locations without a late-night licence extension.

V. Tax and GST Compliance

GST Registration

If your F&B business’s annual taxable turnover exceeds S$1 million, you are required to register for GST with IRAS. Once registered, you must collect GST from customers (currently at 9%), file quarterly GST returns, and remit the net GST to IRAS by the prescribed deadline. For a full guide, see our article on GST Registration Singapore 2026.

F&B operators should note that service charges (the standard 10% service charge) are not GST — they are a payment to the business and subject to GST if the business is GST-registered. The combined “++ ” pricing common in Singapore restaurants means GST is applied on top of the service charge.

Corporate Income Tax

F&B companies pay corporate tax at 17% on their chargeable income. New start-up companies may qualify for the Start-Up Tax Exemption for the first three years of assessment. For details of the tax exemption schemes, see our Singapore Corporate Tax 2026 guide.

ECI Filing

Every company must file its Estimated Chargeable Income (ECI) with IRAS within three months of its financial year end. The ECI is an estimate of the company’s taxable income for the year. Most F&B companies file electronically via myTax Portal.

VI. Employment and MOM Obligations

Employment Act Coverage

All employees in Singapore are covered by the Employment Act, which sets minimum standards for hours of work, overtime, public holidays, annual leave and sick leave. F&B operators should note that the Act covers all employees regardless of salary or whether they are part-time or full-time. For a guide to payroll and CPF requirements, see our Singapore Payroll and CPF Guide 2026.

CPF Contributions

Employers must make Central Provident Fund (CPF) contributions for all Singapore Citizen and Permanent Resident employees earning more than S$50 per month. For employees aged 55 and below, the employer’s contribution rate is 17% of wages. CPF contributions must be paid by the 14th of the following month. Late contributions attract interest charges and may result in prosecution.

Work Pass Requirements for Foreign Staff

F&B operators commonly employ foreign workers under the Work Permit scheme. The Fair Consideration Framework and the Dependency Ratio Ceiling (DRC) for the Services sector currently caps the proportion of foreign workers. Employers must apply for Work Permits through MOM’s Work Pass Division before the foreign employee commences work. For end-to-end assistance with work pass applications, our associated licensed employment agency handles the full submission process with MOM.

Workplace Safety and Health

Under the Workplace Safety and Health Act, F&B employers must ensure a safe working environment. Commercial kitchens present specific hazards including burns, cuts, slippery floors and heat stress. All employers must conduct workplace risk assessments and implement control measures. Employers with more than five employees must appoint a trained safety officer or engage a registered workplace safety and health officer.

VII. Government Grants for F&B Businesses

The Singapore government offers several grants to help F&B businesses improve their operations, adopt technology and expand overseas:

  • Productivity Solutions Grant (PSG): Up to 50% co-funding for pre-approved technology solutions such as digital ordering systems, queue management and kitchen automation.
  • Enterprise Development Grant (EDG): Supports core upgrading, innovation and internationalisation projects. Useful for F&B chains looking to develop standard operating procedures, franchise systems or overseas expansion.
  • Market Readiness Assistance (MRA) Grant: Up to S$100,000 per new market for overseas business development activities. Applicable for F&B operators considering franchise or licensing arrangements in the region.

For a full comparison of these grants, see our guide on EDG vs PSG vs MRA.

How Raffles Corporate Services Can Help

Running a compliant F&B business in Singapore means staying on top of obligations across five or more government agencies simultaneously. Raffles Corporate Services provides the corporate secretarial, accounting, tax and payroll services that F&B operators need to stay compliant and focus on running their business.

For the latest Singapore business news and regulatory updates, there are useful resources for F&B operators and business owners. If you need legal advice on your F&B compliance obligations, we can point you in the right direction. Beyond corporate compliance, sound financial planning and investment decisions are equally important for F&B business owners planning for the long term.

To speak with the team at Raffles Corporate Services, you can email [email protected] or call, SMS, or WhatsApp +65 8501 7133. We are happy to assist with any queries.

— The Editorial Team, Raffles Corporate Services