Every Singapore-incorporated company must file an annual return with ACRA. There are no exceptions for dormant companies, holding companies, or companies with no revenue. Missing the deadline triggers automatic financial penalties, and persistent non-compliance can result in ACRA striking the company off the register.

This guide explains what an annual return is, who must file it, the current deadlines, and what happens if you miss them.

What Is an Annual Return?

An annual return is a statutory filing made to ACRA through the BizFile+ portal. It confirms and updates the company’s key particulars: registered address, share capital, list of officers (directors and company secretary), and list of shareholders. It is not a financial return or a tax filing — it is a corporate governance compliance obligation.

For companies that are required to hold an Annual General Meeting (AGM), the annual return is filed after the AGM. For exempt private companies (EPCs) that have dispensed with the AGM requirement, the annual return is filed after the financial statements are sent to members (or, if the company is dormant and need not prepare financial statements, within the relevant deadline from the end of the financial year).

Who Must File?

Every company incorporated in Singapore under the Companies Act must file an annual return. This includes:

Private companies (including exempt private companies), public companies (listed and unlisted), and companies limited by guarantee. It also includes dormant companies — unless the company has been specifically exempted from filing requirements under section 201A of the Companies Act, which applies to a narrow class of dormant EPCs.

Foreign branch companies registered in Singapore file separately under a different regime and are not covered by this article.

Filing Deadlines for 2026

The deadline depends on whether the company is listed or unlisted, and whether it holds an AGM.

Listed companies

Listed companies must file their annual return within 5 months of the end of their financial year.

Unlisted companies (with AGM requirement)

Unlisted companies that hold an AGM must file their annual return within 7 months of the end of their financial year.

Exempt private companies (no AGM requirement)

EPCs that have dispensed with the AGM must file their annual return within 7 months of the end of their financial year. The annual return must be filed after financial statements (if required) have been sent to members. Where the EPC is dormant and exempt from preparing financial statements, it must still file an annual return by the 7-month deadline.

Most Singapore-incorporated SMEs are EPCs with a 31 December financial year end. For these companies, the annual return deadline is 31 July of the following year (7 months after 31 December). For a company with a 31 March financial year end, the deadline is 31 October.

What Is Filed in the Annual Return?

The annual return includes the following information as at a specified date (generally the financial year end):

The company’s registered office address; the names, identification numbers, and addresses of all directors and the company secretary; the issued share capital and details of each class of shares; the names and shareholdings of all shareholders; and (for companies that are required to attach audited or unaudited financial statements) confirmation of the financial statements.

Since 31 August 2018, most private companies are required to prepare financial statements in XBRL (eXtensible Business Reporting Language) format for filing with ACRA. The extent of the XBRL requirement depends on the company’s size and EPC status. Dormant companies are exempt from the financial statement filing requirement in certain circumstances.

Annual Return Fees

ACRA charges a filing fee for each annual return. As of 2026, the fees are:

For companies with a share capital of S$25,000 or below: S$60. For companies with a share capital above S$25,000: S$175. These fees are payable at the point of filing via BizFile+.

Companies that are limited by guarantee (i.e., without share capital) pay S$40.

Late Filing Penalties

ACRA imposes penalties for late filing. These are calculated based on how late the annual return is filed:

Up to 3 months late: S$300 penalty in addition to the standard filing fee.

More than 3 months but not more than 6 months late: S$600 penalty in addition to the standard filing fee.

More than 6 months late: S$900 penalty in addition to the standard filing fee.

These penalties are imposed automatically by ACRA’s system upon late filing. They cannot be retrospectively waived once the return has been filed late. The only way to avoid the penalty is to file on time.

Consequences of Persistent Non-Filing

A company that fails to file annual returns for two or more consecutive years may be placed on ACRA’s striking-off register. ACRA can initiate administrative striking-off under section 344 of the Companies Act where it has reasonable cause to believe a company is not carrying on business or is not in operation.

Striking off is not dissolution — but it has serious consequences. The company loses its legal personality, its bank accounts may be frozen, and any assets remaining in the company vest in the Government. Restoring a struck-off company requires a court application and is expensive and time-consuming.

Directors who wilfully authorise or permit defaults in annual return filing can face personal liability under the Companies Act.

How to File an Annual Return

Annual returns are filed through the BizFile+ portal (bizfile.gov.sg) using Corppass. The company secretary typically handles the filing on behalf of the company. The process involves logging in to BizFile+, selecting the company, navigating to the Annual Return filing module, updating any changes to the company’s particulars, attaching financial statements where required, and paying the filing fee.

For companies that have not updated their ACRA records throughout the year (e.g., changes in directors, registered address, or share transfers), all updates must be regularised before or at the time of the annual return filing. Filing with inaccurate particulars is a separate offence under the Companies Act.

The Role of the Company Secretary

Under the Companies Act, every Singapore company must appoint a company secretary within 6 months of incorporation. The company secretary is responsible for ensuring statutory compliance, including timely filing of the annual return. If your company does not have a qualified, appointed company secretary, or if your existing company secretary is not tracking filing deadlines proactively, this is a material compliance risk.

Singapore Secretary Services provides corporate secretarial services for Singapore companies, including annual return filing and ACRA compliance management. See our corporate secretarial services for details, or contact us to discuss your company’s requirements.

For the official ACRA guidance, see ACRA’s Annual Return filing page.

Singapore Secretary Services provides corporate secretarial, accounting, and compliance support for Singapore businesses. Contact us at our contact page or email [email protected].

This article is for general information only and does not constitute legal advice.