Annual Return Filing Singapore 2026: ACRA Guide, Deadlines & Fees

Every Singapore company incorporated under the Companies Act (Cap. 50) must file an annual return with ACRA each year. The annual return is a statutory snapshot of your company’s key information — its registered office, directors, shareholders, share capital and financial year end — filed through BizFile+. It is separate from and in addition to your corporate tax return with IRAS.

Failing to file, or filing late, attracts penalties and can result in directors being personally liable for fines. This guide explains everything a Singapore company director or company secretary needs to know about filing the annual return correctly and on time in 2026.

What Is the Annual Return?

The annual return is governed by Section 197 of the Companies Act. It is a mandatory filing that confirms to ACRA that your company is still in operation and that its registered particulars are up to date. The annual return must be accompanied by a set of financial statements (or, for exempt private companies, a solvency declaration in lieu of financial statements).

The annual return is not a tax return. It does not report your company’s income or expenses to IRAS. That obligation is handled separately through the ECI filing and Form C/C-S. For a full overview of the tax filing calendar, see our Singapore Company Compliance Calendar 2026.

When Must You File?

The deadline for filing the annual return depends on whether your company holds an Annual General Meeting (AGM) and whether it is listed or unlisted:

Companies That Hold AGMs (Pre-AGM Exemption Companies)

Private companies that are required to hold an AGM (or that choose to hold one) must file their annual return within 7 months of their financial year end (for unlisted companies). The annual return must be filed within 30 days of the AGM.

Companies That Have Dispensed with the AGM

A private company may dispense with the AGM if its shareholders pass a resolution to that effect under Section 175A of the Companies Act. Such companies must file their annual return within 7 months of their financial year end.

Summary Table

What Information Must Be Filed?

The annual return contains the following information, which must be accurate as at the date of filing:

• The company’s registered name and unique entity number (UEN)
• The registered office address
• The financial year end
• The principal activities (SSIC codes)
• The names and particulars of all directors and the company secretary
• The names and particulars of all shareholders and the number of shares held
• The total paid-up share capital
• The date of the most recent AGM (or confirmation that the AGM was dispensed with)
• A copy of the financial statements (or solvency declaration, if applicable)

Financial Statements: Who Must File What?

The type of financial statements you must attach to your annual return depends on the size and nature of your company.

Full Financial Statements (Audited)

Companies that do not qualify as small companies (i.e., companies that do not meet at least two of the three small company thresholds) must prepare audited financial statements and file them with the annual return.

Unaudited Financial Statements

Small companies — those that meet at least two of the three thresholds (annual revenue below S$10 million, total assets below S$10 million, fewer than 50 employees) — are exempt from audit. They may prepare unaudited financial statements and attach them to the annual return.

Exempt Private Companies (EPCs): Solvency Declaration Option

An Exempt Private Company (EPC) is a private company with no more than 20 shareholders, none of whom are corporations. EPCs that qualify as small companies may choose to file a solvency declaration (signed by a director) instead of financial statements, provided that the company’s revenue does not exceed S$5 million.

This is a significant concession for small family-owned businesses or sole-owner companies, as it removes the need to prepare formal accounts for the annual return. However, financial statements must still be prepared for tax purposes.

XBRL Filing Requirements

Companies incorporated in Singapore (except those exempt from filing financial statements) must file their financial data in XBRL (eXtensible Business Reporting Language) format via BizFile+. The XBRL requirement was introduced to improve the quality and comparability of financial data.

Small companies that are EPCs and file only primary statements (balance sheet and income statement) may use a simplified XBRL template. For a full guide, see our XBRL Filing with ACRA 2026 guide.

ACRA Filing Fees

ACRA charges a filing fee for the annual return. The fee varies depending on the company’s share capital:

These fees are paid at the time of lodgement through BizFile+.

Penalties for Late Filing

Under Section 197(6) of the Companies Act, a company that fails to file its annual return by the due date commits an offence. The prescribed penalty is a fine of up to S$5,000 for the company and each director or officer in default.

ACRA also imposes a late lodgement penalty on top of the standard filing fee. The late penalty is currently S$300 if the return is filed within three months of the due date, and S$600 if filed more than three months late.

Repeated failure to file annual returns can result in ACRA commencing enforcement action and, ultimately, striking off the company from the register. For information on the striking off process, see our guide on How to Strike Off a Singapore Company.

How to File the Annual Return

The annual return is filed online through BizFile+ (bizfile.acra.gov.sg). The filing is typically handled by the company’s appointed company secretary, who holds CorpPass access to file on behalf of the company. The steps are:

1. Log in to BizFile+ using CorpPass.
2. Select “File Annual Return” under the company’s profile.
3. Confirm or update the company’s registered particulars.
4. Upload the financial statements in XBRL format (or select the solvency declaration option if applicable).
5. Review and submit.
6. Pay the prescribed fee by credit card or GIRO.
7. Save the acknowledgement of filing for your records.

Keeping Registered Particulars Up to Date

The annual return is your opportunity to confirm that all of your company’s registered particulars with ACRA are current. Before filing, check:

• All directors’ names, NRIC/passport numbers and addresses are current
• The company secretary is properly appointed and their details are correct
• The registered office address is accurate and operational
• The list of shareholders reflects the current share register
• Any share transfers that occurred during the year have been properly notified to ACRA

If any changes need to be made, these should be updated in BizFile+ before the annual return is filed. Changes to directors and shareholders can be filed as separate transactions at any time during the year.

How Raffles Corporate Services Can Help

Filing the annual return is a routine but important task that your company secretary should handle as part of your annual corporate compliance calendar. Raffles Corporate Services provides comprehensive company secretarial services that include tracking your annual return deadline, preparing the required documents, filing through BizFile+, and notifying you when the filing is complete.

For the latest Singapore business news and regulatory updates, there are useful resources for directors and business owners. If you need legal advice on your annual return or compliance obligations, we can point you in the right direction.

To speak with the team at Raffles Corporate Services, you can email [email protected] or call, SMS, or WhatsApp +65 8501 7133. We are happy to assist with any queries.

— The Editorial Team, Raffles Corporate Services