Annual Return (AR) filing with ACRA — Complete 2026 guide

The annual return is the once-a-year return that every Singapore-incorporated company must file with the Accounting and Corporate Regulatory Authority (ACRA) under Section 197 of the Companies Act 1967. For private companies, the AR is due within 7 months of the financial year-end (FYE); for public companies, within 5 months. In 2026 the filing fee remains S$60 and the late penalty regime escalates from S$300 (≤30 days late) to S$600 (>30 days late).

Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.

What the Annual Return actually contains

The Annual Return is filed through BizFile+ and consolidates the company’s particulars as at the AGM date (or
the FYE for Section 175A-dispensed companies). It includes: registered office address, principal activities (by SSIC
code), share capital, register of members, register of directors and officers, financial statements (where required),
and confirmation of compliance with statutory filings.

Read alongside our companion guide for adjacent tax-filing windows, and related employment pass guidance for
employment-pass implications of officer changes recorded in the AR.

Who needs to file and when

  • Private companies: within 7 months of FYE (Section 197(1)).
  • Public companies: within 5 months of FYE (Section 197(1)).
  • Dormant relevant companies: simplified AR, no financial statements required if exempted under
    Section 201A.
  • Foreign companies registered under Part XI: file an Annual Return under Section 373.

See our companion guide Annual General Meeting (AGM) — dispensing, EOT, virtual — Complete 2026 guide for the related AGM timing rules.

The filing process in BizFile+

  1. Log in to BizFile+ with SingPass / Corppass.
  2. Select “File Annual Return” under “eServices”.
  3. Confirm or update company particulars (registered office, directors, secretary, auditors).
  4. Upload financial statements in XBRL (where required under the Financial Reporting Standards).
  5. Pay the S$60 filing fee.
  6. Receive the filed AR acknowledgement.

XBRL requirements

Companies (other than solvent exempt private companies) must file their financial statements in eXtensible Business
Reporting Language (XBRL) format. ACRA publishes the BizFinx Preparation Tool free of charge; most outsourced corp-sec
firms charge S$300–S$900 to prepare and validate the XBRL package.

Cost and timeline benchmarks

  • ACRA filing fee: S$60.
  • Late penalty: S$300 if filed ≤30 days late; S$600 if filed >30 days late.
  • Outsourced AR preparation: S$300–S$800 per filing (includes XBRL where applicable).
  • Time to file (with prepared statements): 1–2 hours.

Common mistakes

The most expensive failures: (1) filing the AR before the AGM (where one is held), leading to a re-file; (2) mismatched
share-capital figures between the AR and the statutory register; (3) omitting the Register of Registrable Controllers
confirmation; and (4) failing to file XBRL when required, triggering a separate breach under the Financial Reporting
Standards.

Authoritative references

Primary references are ACRA’s BizFile+ portal and Annual Return practice directions, the Companies
Act 1967 at Singapore Statutes Online, and any tax-overlay obligations at IRAS.

FAQs

Can I file the AR online myself? Yes — BizFile+ accepts direct filings, and many sole-director
companies file their own ARs. Most use a corporate secretary because of the XBRL complexity.

What is the late filing fee in 2026? S$300 if filed within 30 days late; S$600 thereafter.
Persistent default also exposes directors to disqualification under Section 155 of the Companies Act 1967.

Do dormant companies need to file an AR? Yes — though dormant relevant companies enjoy a simplified
return under Section 201A.

Must the financial statements be audited before AR filing? Only if the company exceeds the
“small company” audit-exemption thresholds under the Companies Act 1967 (revenue, assets and headcount tests).

Can I get an extension on the AR deadline? Yes — apply for an EOT via BizFile+ at S$200 per
two-month extension.

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.