Singapore’s food and beverage (F&B) industry is one of the most regulated sectors in the country — and for good reason. From food safety and hygiene to liquor licencing, employment of foreign workers, and corporate tax obligations, an F&B business owner in Singapore must navigate a dense web of regulatory requirements at both the company and premises level.

This guide is designed to cut through that complexity. Whether you are incorporating a new café, restaurant, hawker stall business, or food manufacturing operation, the following covers the key licences you need, the corporate secretarial and ACRA obligations that apply once you are incorporated, and the tax considerations specific to F&B businesses.

Step 1: Incorporate the Right Business Entity

Most F&B businesses in Singapore should incorporate as a private limited company (Pte Ltd) under the Companies Act 1967. The Pte Ltd structure offers:

  • Limited liability — your personal assets are protected from business debts
  • Access to Singapore’s corporate tax rate of 17%, with a partial tax exemption for the first S$200,000 of chargeable income for qualifying new companies in the first three years
  • Ability to apply for the Productivity Solutions Grant (PSG) and other government support schemes
  • Easier onboarding for investors, partners, and banks

Incorporation is done through ACRA via BizFile+. You will need a unique company name, at least one local resident director (a Singapore Citizen, Permanent Resident, or EP/EntrePass holder), a minimum paid-up capital of S$1, a registered Singapore office address, and a company secretary appointed within six months of incorporation. Our team at Raffles Corporate Services handles incorporations and provides resident director services for foreign-owned F&B businesses.

Choosing the Right SSIC Code

When registering your company with ACRA, you must select the appropriate Singapore Standard Industrial Classification (SSIC) code for your business. Common SSIC codes for F&B businesses include 56101 (Restaurants), 56102 (Food Courts and Foodstalls), 56103 (Cafes, Snack Bars), 56201 (Caterers), and 10XXX codes for food manufacturing. Choosing the correct SSIC code matters for SFA licencing, grant eligibility, and certain regulatory filings.

Step 2: Key Licences and Permits for F&B Businesses

SFA Food Shop Licence

Any establishment that prepares and sells food and beverages directly to consumers must hold a Food Shop Licence issued by the Singapore Food Agency (SFA). The licence costs approximately S$195 per year for a standard food shop and is renewed annually.

To apply, you will need:

  • ACRA business profile showing your UEN
  • Tenancy agreement for the premises, with Certificate of Stamp Duty
  • URA Grant of Written Permission or HDB approval for food use (if applicable)
  • NEA approval for ventilation and exhaust systems
  • Pest control contract
  • Cleaning programme

SFA will also inspect the premises before issuing the licence. The kitchen layout, food storage areas, and hygiene standards will be assessed. In 2026, SFA inspections have increased their focus on kitchen design and workflow as well as basic cleanliness.

URA Change of Use (If Required)

If the premises have not previously been approved for F&B use, you must apply to the Urban Redevelopment Authority (URA) for a Change of Use (planning permission). For HDB-managed premises, approval comes from HDB instead. This step must be completed before applying for the SFA Food Shop Licence — SFA will require the URA or HDB approval letter as part of your application.

Liquor Licence (If Serving Alcohol)

If your F&B establishment intends to sell or supply liquor, you must apply for a Liquor Licence from the Singapore Police Force (SPF). The type of licence depends on the hours of operation: a standard licence covers sale of liquor up to 10:30 pm, while a Special Licence is required for sale beyond those hours. Note that licensed premises are subject to restrictions under the Liquor Control (Supply and Consumption) Act 2015, including restrictions near designated areas and during specified hours.

NEA Requirements

For food establishments with kitchens, the National Environment Agency (NEA) Code of Practice on Environmental Health sets ventilation and exhaust requirements. Grease traps are compulsory for commercial kitchens that discharge wastewater. Compliance is assessed as part of the SFA licensing process and during periodic NEA inspections.

Other Licences to Consider

  • Tobacco Retail Licence — required if you sell tobacco products (from 1 May 2026, vaporisers are caught under the Tobacco and Vaporisers Control Act and may not be sold without appropriate authorisation)
  • Public Entertainment Licence — required if your establishment has live music, entertainment performances, or karaoke
  • NEA Noise Permit — for outdoor events or amplified music exceeding noise limits
  • Copyright Licence (COMPASS) — for playing background music, radio, or recorded music in public-facing areas

Step 3: Ongoing Corporate and ACRA Obligations

Once your F&B company is incorporated, the following statutory obligations apply under the Companies Act and ACRA regulations, regardless of industry:

  • Company Secretary: Must be appointed within six months of incorporation. The company secretary is responsible for maintaining statutory registers, filing annual returns, and coordinating board and shareholder resolutions.
  • Registered Office: Your company must maintain a registered office address in Singapore at all times, accessible during business hours.
  • Annual Return: Filed with ACRA within 7 months of financial year-end (for private companies without AGM exemptions).
  • Financial Statements: Most private F&B companies qualify as small companies and are exempt from audit if they meet at least two of: revenue ≤ S$10 million; total assets ≤ S$10 million; employees ≤ 50. Otherwise, annual audited accounts are required.
  • Director obligations: All directors owe fiduciary duties under Section 157 of the Companies Act. Following CALA 2025 commencement on 6 May 2026, fines for breaching director duties are now up to S$20,000 plus potential imprisonment — a significant increase from the previous S$5,000 cap.

For a complete overview of annual filing deadlines, refer to our Singapore Company Compliance Calendar 2026.

Step 4: Tax Obligations for Singapore F&B Companies

Corporate Income Tax

Singapore’s corporate tax rate is a flat 17%. For qualifying new private limited companies, a partial tax exemption applies: 75% of the first S$100,000 of chargeable income and 50% of the next S$100,000 are exempt from tax in the first three years. Most F&B companies will find this exemption valuable in the start-up phase when profit margins are typically slim. For details, see our Singapore Corporate Tax 2026 Guide.

GST Registration

If your F&B business’s taxable turnover exceeds S$1 million in any 12-month period (or you reasonably expect it to), you must register for GST. For a café or restaurant, this threshold is often reached within the first year or two. Once registered, you must charge GST at 9% on standard-rated supplies (food and beverages sold at your premises are standard-rated) and file GST returns quarterly. Note that from 1 April 2026, new voluntary GST registrants must comply with the InvoiceNow e-invoicing requirement.

Employer CPF and Payroll Obligations

F&B businesses typically employ a mix of full-time local staff, part-timers, and foreign workers. CPF contributions are mandatory for Singapore Citizens and Permanent Residents earning more than S$50 per month. The Ordinary Wage ceiling increased to S$8,000 from 1 January 2026. Foreign workers on S Passes or Work Permits are subject to the Foreign Worker Levy (FWL) and sector-specific Dependency Ratio Ceilings (DRCs) — the F&B sector DRC means you can hire a limited proportion of foreign workers relative to your local workforce.

For full details on payroll compliance, see our Singapore Payroll & CPF Guide 2026.

Tax-Deductible Expenses Common in F&B

F&B businesses can claim tax deductions on a wide range of ordinary business expenses: raw materials and ingredients, staff costs (including CPF), rental, utilities, equipment maintenance, marketing costs, and professional fees. Capital expenditure (renovation, kitchen equipment) is generally not immediately deductible but may qualify for capital allowances under Sections 19 or 19A of the Income Tax Act, potentially including the Section 14Q deduction for renovation and refurbishment costs (currently capped at S$300,000 over three consecutive years of assessment).

Government Grants Available to F&B Companies

Singapore F&B businesses are eligible for several government support schemes:

  • Productivity Solutions Grant (PSG): Supports adoption of pre-approved IT and automation solutions — highly relevant for F&B (POS systems, kitchen display systems, online ordering platforms). For the current PSG list and how to apply, see our grant comparison guide.
  • Enterprise Development Grant (EDG): Supports business upgrading, process redesign, and overseas expansion — useful for multi-outlet chains and food manufacturers looking to systematise operations.
  • Market Readiness Assistance (MRA) Grant: For F&B companies looking to export concepts overseas or set up in new markets.
  • SkillsFuture Enterprise Credit (SFEC): Can offset eligible training and productivity costs, stacking with other grants.

Conclusion

Running an F&B business in Singapore means operating in one of the world’s most transparent and well-regulated environments. The compliance overhead is real, but manageable with the right professional support. From incorporation and SFA licencing through to ongoing corporate secretarial services, GST, payroll, and grants, having an experienced corporate services partner makes a material difference.

The team at Raffles Corporate Services supports Singapore F&B businesses across the full compliance lifecycle — from incorporation and company secretarial to accounting, tax, and grant applications. Get in touch to discuss how we can help your business stay compliant and focus on what you do best.

— The Editorial Team, Raffles Corporate Services