Running a Singapore company means managing a recurring cycle of statutory filings, tax submissions, and corporate governance requirements. Miss a deadline and you face penalties — sometimes automatic, sometimes discretionary, but always avoidable with proper planning. Yet many business owners do not have a single, consolidated view of everything that is due and when.

This guide serves as your complete Singapore company compliance calendar for 2026. Whether your financial year ends in December, March, or any other month, this guide explains every key filing obligation, the triggering event, the deadline, and the consequences of non-compliance.

How Singapore Filing Deadlines Work

Most Singapore company deadlines are calculated from the company’s Financial Year End (FYE), not from a fixed calendar date. This means the exact due dates will differ from company to company. For example, a company with a 31 December FYE has different deadlines from one with a 31 March FYE.

The two main regulatory bodies to track are:

  • ACRA (Accounting and Corporate Regulatory Authority) — for corporate governance filings such as Annual Returns and changes to company particulars.
  • IRAS (Inland Revenue Authority of Singapore) — for tax filings including ECI, Form C-S/C, and GST returns.

From January 2026, ACRA has removed informal grace periods — deadlines are now strictly enforced, and penalties apply from the day after the due date.

Annual General Meeting (AGM)

Who Must Hold an AGM?

Under the Companies Act (Cap. 50), private companies are generally exempt from holding AGMs if they send audited or unaudited financial statements to members within five months of the FYE. However, any member may still request an AGM.

Public companies and listed companies must hold an AGM within four months of the FYE.

Deadline

  • Listed companies: Within 4 months after FYE.
  • Non-listed public companies: Within 6 months after FYE.
  • Private companies (if AGM required): Within 6 months after FYE.

Consequences of Non-Compliance

Failure to hold an AGM (when required) is an offence under the Companies Act. Directors may be fined up to S$5,000 per officer, per breach.

Annual Return (AR) Filing with ACRA

What Is an Annual Return?

The Annual Return is a statutory filing with ACRA via BizFile+. It confirms the company’s particulars — directors, shareholders, registered address, share capital, and financial statements — as at the FYE.

Deadline

  • Listed companies: Within 5 months after FYE.
  • All other companies (including private companies): Within 7 months after FYE.

Example: A private company with a 31 December 2025 FYE must file its Annual Return by 31 July 2026.

Filing Fee

ACRA charges a filing fee for Annual Returns:

  • S$60 for companies with a share capital below S$25,000.
  • S$175 for companies with a share capital of S$25,000 or more.

Consequences of Non-Compliance

Late filing attracts a penalty of S$300 (if filed within 3 months after the deadline) or S$600 (if filed more than 3 months late). Under the April 2026 Amendment Bill, maximum fines for directors failing in their duties have increased to S$20,000.

Estimated Chargeable Income (ECI) Filing with IRAS

What Is ECI?

ECI is an estimate of the company’s taxable income for the financial year, filed with IRAS after the FYE. It allows IRAS to assess your tax liability before the full Form C-S/C is filed.

Deadline

ECI must be filed within 3 months after the company’s FYE.

Example: A company with a 31 December 2025 FYE must file ECI by 31 March 2026.

ECI Exemption

Your company is exempt from filing ECI if:

  • Annual revenue is S$5 million or below AND
  • ECI is NIL (i.e., no taxable income for the year).

Both conditions must be met. If your ECI is NIL but revenue exceeds S$5 million, you must still file.

Corporate Income Tax Return (Form C-S / C-S Lite / C)

What Is Form C-S/C?

This is the annual corporate tax return filed with IRAS. The form type depends on the company’s revenue and circumstances:

  • Form C-S Lite: For companies with annual revenue of S$200,000 or below, no complex tax matters.
  • Form C-S: For companies with annual revenue of S$5 million or below, no complex tax matters.
  • Form C: For all other companies, including those with complex tax matters, capital allowances, or foreign income.

Deadline

The deadline to file is 30 November each year, for the preceding Year of Assessment (YA).

Example: For YA 2026 (which covers FY2025 for most companies), the deadline is 30 November 2026.

2026 Corporate Tax Rebate

For YA 2026, IRAS is automatically applying a 40% Corporate Income Tax Rebate, capped at S$30,000. This is applied automatically — no separate claim is required. Combined with other exemptions such as the Start-up Tax Exemption and Partial Tax Exemption, effective tax rates can be significantly lower than the headline 17% rate.

For more detail on corporate tax rates and exemptions, see our guide on corporate tax in Singapore.

GST Filing (If Registered)

If your company is registered for GST, you must file GST returns with IRAS on a quarterly basis (or monthly, if elected).

Deadline

GST returns (F5 or F8) are due one month after the end of each accounting period.

Example: For the quarter ending 31 March 2026, the GST return is due by 30 April 2026.

GST Registration Threshold

Companies with annual taxable turnover exceeding S$1 million must register for GST. Voluntary registration is also available. See our guide to the Singapore tax system for more detail.

Changes to Company Particulars (ACRA)

Any changes to the following must be filed with ACRA within the specified timeframes:

Change Filing Deadline
Change of directors, secretaries, or auditors 14 days from date of change
Change of registered office address 14 days from date of change
Change in share capital (allotment, transfer, etc.) 14 days from date of change
Change to company constitution 14 days after passing resolution
Change of company name 14 days after ACRA approval

For more on filing changes with ACRA, see our article on filing changes in company officers with ACRA.

Register of Registrable Controllers (RORC)

All Singapore companies must maintain a Register of Registrable Controllers (RORC) and keep it updated. Controllers (persons with significant control or ownership of 25% or more) must be identified and their details lodged with ACRA within 2 business days of any change.

Financial Statements

Companies must prepare financial statements in accordance with Singapore Financial Reporting Standards (SFRS). The financial statements must be:

  • Completed within 5 months after FYE (for private companies sending FS to shareholders in lieu of AGM).
  • Filed with ACRA as part of the Annual Return (within 7 months for private companies).

Dormant companies and small companies may qualify for audit exemptions, though all companies must still maintain proper accounting records under Section 199 of the Companies Act. See our guide on how long to keep accounting records in Singapore.

Summary Compliance Calendar

Obligation Triggering Event Deadline Regulatory Body
AGM (if required) Financial Year End 6 months after FYE (private); 4 months (listed) ACRA / Companies Act
Financial statements to members Financial Year End 5 months after FYE ACRA
ECI filing Financial Year End 3 months after FYE IRAS
Annual Return filing Financial Year End 7 months after FYE (private); 5 months (listed) ACRA
Form C-S / C filing Year of Assessment 30 November each year IRAS
GST return (quarterly) End of GST accounting period 1 month after period end IRAS
Changes to company particulars Date of change 14 days from change ACRA
RORC update Change in controllers 2 business days from change ACRA

Tips for Staying Compliant

  • Set calendar reminders: Add recurring reminders in your calendar for every key deadline, calculated from your specific FYE.
  • Engage a qualified corporate secretary: A licensed corporate secretary will track your deadlines and prepare filings proactively.
  • Keep financial records current: Last-minute preparation of financial statements delays Annual Returns and ECI filings. Monthly bookkeeping prevents a year-end scramble.
  • Review ACRA and IRAS portals regularly: Both portals send reminders, but relying solely on them is risky — reminders may go to outdated email addresses.
  • Know your FYE: If you are unsure of your company’s FYE or want to change it, read our article on the significance of your company’s FYE.

How Raffles Corporate Services Can Help

Staying compliant with Singapore’s annual filing requirements is not optional — penalties are real and your company’s good standing with ACRA and IRAS depends on timely, accurate submissions. At Raffles Corporate Services, our corporate secretarial and accounting teams manage the full compliance lifecycle for Singapore companies — from ECI and Form C-S filings to Annual Returns, RORC maintenance, and GST submissions.

Contact us to set up a compliance management programme for your company.

— The Editorial Team, Raffles Corporate Services