Annual Return (AR) filing with ACRA — Costs and fees breakdown

The Annual Return is a mandatory yearly filing every Singapore company lodges with ACRA confirming its company particulars, officers and financial information. This guide explains the deadlines, the information required, the penalties for late filing, and the costs in Singapore dollars as at June 2026.

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 is

The Annual Return is an electronic snapshot of the company filed through ACRA’s BizFile+ portal. It confirms the registered office, directors, secretary, shareholders, share capital and the date of the Annual General Meeting, and attaches financial statements where required. Section 197 of the Companies Act 1967 establishes the obligation to lodge an annual return and the timing tied to the financial year end.

A private company must file its annual return within seven months after its financial year end; a listed company within five months. The filing follows, and is dependent on, the AGM or the sending of financial statements to members.

Who must file and what is needed

Every company on the register must file, including dormant and exempt private companies, though the financial information required varies. You will need finalised financial statements (or confirmation of dormancy/exemption), up-to-date registers, and the AGM date or dispensation details. Keeping the registered address and BizFile+ records current is a precondition for a clean filing.

Annual Return requirements, deadlines and penalties

The annual return must reflect the position as confirmed at the AGM or on sending accounts to members. Late filing attracts a penalty of S$300 if filed within three months after the deadline and S$600 thereafter. Persistent default can lead to enforcement action against directors and, ultimately, striking off. Solvent EPCs may file a simplified return; companies required to file XBRL financial statements must prepare them in the correct format.

Costs and timeline

Indicative figures: ACRA’s filing fee for an annual return is S$60. A company-secretarial provider typically charges S$60 to S$200 to prepare and lodge the return for a straightforward company. XBRL preparation, where required, commonly adds S$200 to S$600. Once accounts and the AGM are settled, lodgement itself takes minutes; allow 1 to 3 working days for a provider to verify particulars and file. The hard constraint is the seven-month window for a private company.

Step-by-step filing process

Hold the AGM or send accounts to members. Verify that all company particulars in BizFile+ are current. Prepare XBRL financial statements if required. Lodge the annual return through BizFile+ within the deadline and pay the S$60 fee. Retain the filing confirmation. Where the company is part of a group, confirm any tax positions such as group relief under Section 37C are documented before year-end reporting.

Common mistakes and gotchas

Common errors include filing before the AGM is properly held, stale registered-office or officer details, incorrect XBRL tagging, and simply missing the seven-month deadline. Directors sometimes assume a dormant company has no obligation; dormant companies must still file, albeit with reduced financial detail. Repeated late filing is a director-conduct issue, not merely an administrative slip.

Related guides

See Singapore registered address and BizFile+ filings, the company secretary statutory duties guide, and Employment Pass vs S Pass vs EntrePass for companies employing foreign staff.

Authoritative references: ACRA publishes annual return requirements and penalty schedules, and the Inland Revenue Authority of Singapore sets out the related corporate tax filing obligations.

FAQs

When is the annual return due?
Within seven months after the financial year end for a private company, and five months for a listed company, following the AGM or sending of accounts.

What is the late-filing penalty?
S$300 if lodged within three months after the deadline, and S$600 thereafter, with enforcement risk for persistent default.

What does filing cost?
ACRA’s fee is S$60; provider fees are typically S$60 to S$200, with XBRL preparation adding S$200 to S$600 where required.

Do dormant companies file an annual return?
Yes. Dormant companies must still file, though with reduced financial information.

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.