Short answer: A private company with a 30 June 2026 year-end must hold its AGM by 31 December 2026 and lodge its annual return by 31 January 2027. A private company that does not hold an AGM must send audited financial statements to members within 5 months, by 30 November 2026. The annual return now includes the 20 October 2026 confirmation checks.

Key facts at a glance

  • AGM: within 6 months after the financial year-end for a company that is not a listed public company (Companies Act 1967, section 175(1)(b)), so 31 December 2026 for a 30 June 2026 year-end.
  • Annual return: within 7 months after the financial year-end (section 197(1)(b)), so 31 January 2027, which falls on a Sunday.
  • Notice of a general meeting: at least 14 days in writing (section 177(2)); financial statements go to members at least 14 days before the AGM unless all members agree otherwise (section 203(1)(a) and (2)).
  • A private company need not hold an AGM if members have resolved to dispense with it, or if it sends the financial statements to members within 5 months after year-end (sections 175A(1) and 203(1)(b)): 30 November 2026.
  • Penalties: a fine of up to $5,000 for failing to hold the AGM (section 175(4)) and up to $10,000 for failing to lodge the annual return (section 197(6)), plus ACRA late lodgment penalties.
  • From 20 October 2026 the annual return asks filers to confirm officer and member particulars and to answer a CEO question.

If your company’s year-end is 30 June, this is the season to plan the AGM due date in Singapore. This guide gives a month-by-month calendar for a 30 June 2026 year-end from November 2026 to early 2027, shows when the AGM can be dispensed with, and folds in the annual return checks that took effect on 20 October 2026. Check your own year-end first: the dates move one month for each month your year-end differs.

When is the AGM due for a 30 June year-end company?

The AGM is due within 6 months after the end of the financial year, which means by 31 December 2026 for a year ended 30 June 2026. Listed public companies have 4 months. The Registrar may extend the period if there are special reasons, on the company’s application (section 175(2)).

If a company fails to hold its AGM on time, the company and every officer in default commit an offence, with a fine of up to $5,000 and a default penalty, and the court may order a general meeting to be called on a member’s application (section 175(4)). Our guide to ACRA summonses for missed AGMs and annual returns explains what enforcement looks like.

What is the month-by-month calendar?

The table below assumes a private company with a 30 June 2026 year-end, audited or exempt, with no extension granted. Dates for the tax items are IRAS dates for companies generally.

Date What falls due Source
30 September 2026 (passed) Estimated Chargeable Income (ECI) due within 3 months after year-end, unless the revenue and nil ECI waiver applies IRAS
30 November 2026 (Monday) Last day to send financial statements to members if the AGM is dispensed with or not held Sections 175A(1) and 203(1)(b)
17 December 2026 (Thursday) Last day to give 14 days’ notice of, and send the financial statements for, an AGM on 31 December; also the last day for a member to require an AGM where one has been dispensed with Sections 177(2), 203(1)(a) and 175A(4)
31 December 2026 (Thursday) AGM deadline Section 175(1)(b)
29 January 2027 (Friday) Practical last working day to lodge the annual return Section 197(1)(b)
31 January 2027 (Sunday) Annual return legal deadline Section 197(1)(b)
30 November 2027 Form C-S or Form C-S (Lite) for the year of assessment that follows this financial year IRAS

No ACRA filing in this guide falls due in February or March 2027. Use those months to tidy the tax computation before the Form C-S date, because that return is due on 30 November in the year of assessment. Check the exact deadline on IRAS’s due dates page, because IRAS has in the past extended software-filed returns.

Can we skip the AGM?

A private company need not hold an AGM for a financial year if any of three conditions applies (section 175A(1)): a resolution to dispense with AGMs is in force, the company has sent the financial statements to members within the 5 months, or it is a dormant relevant company exempt under section 201A.

  • Dispensing resolution: it must be passed by all members entitled to vote. It has effect for the year in which it is made and subsequent years (section 175A(2) and (3)).
  • Sending the accounts: send the audited financial statements and auditor’s report to everyone entitled to notice of general meetings not later than 5 months after year-end (section 203(1)(b)).
  • Member’s right to insist: where there is no AGM, any member may by notice not later than 14 days before the date by which the AGM would have been required, require one to be held (section 175A(4)). For a 31 December deadline, that is 17 December 2026.
  • After sending the accounts, a member or the auditor may within 14 days ask for a general meeting to lay them (section 203(4)).

Where no AGM is held, business that the Act says is done at the AGM is done by written resolution instead, and the annual return is lodged after the financial statements have been sent (section 175A(10)). Our guide to extensions of time for the AGM and annual return covers the Registrar’s discretion.

What changed in the annual return on 20 October 2026?

For annual returns filed from 20 October 2026, filers confirm that the latest particulars lodged for directors, chief executive officers, secretaries, auditors and relevant members are accurate, and answer whether anyone performs the CEO role. ACRA’s guide says to check that entity information is correct and up to date, and to use the Update entity information eService before continuing if anything has changed.

A June year-end company will be among the first to file under the new checks, so reconcile the officer and shareholder records in Bizfile during November rather than in the last week of January. See our note on the CEO question and records and our summary of what commenced on 20 October 2026.

What are the penalties for being late?

The statutory fine for failing to lodge the annual return is up to $10,000 for the company and each officer in default (section 197(6)). ACRA also applies a late lodgment penalty on filing: $300 for up to three months late and $600 beyond that, and may offer composition from $500 per breach or prosecute for repeated default.

ACRA says you can apply for up to 60 extra days to file the annual return, and each application costs $200. Ask early: the AGM extension is a separate application under section 175(2). A fine of up to $5,000 applies for a missed AGM, so a late AGM and a late annual return are separate breaches.

What does the company secretary prepare?

The secretary or corporate service provider prepares the notice, the resolutions and the minutes, and makes sure the Bizfile records match the statutory registers before filing.

  1. Confirm the year-end and compute the AGM and annual return deadlines for each company.
  2. Decide, with the directors, whether to hold an AGM or dispense with it, and record the decision.
  3. Obtain approved financial statements and the auditor’s report, or the exemption declarations.
  4. Issue the notice of meeting at least 14 days before the meeting, with the financial statements, unless all members agree to shorter notice.
  5. Hold the meeting or pass the written resolutions; prepare the minutes and signed resolutions.
  6. Update officer and member particulars in Bizfile, then file the annual return and the notice of any AGM date as required.

Our free tools can help with date planning. For ACRA’s official instructions, see steps to file an annual return. The statutory text is on Singapore Statutes Online: section 175, section 175A and section 197.

What are the common mistakes?

  • Counting from the wrong date: the 6 and 7 months run from the financial year-end, not from the date the accounts are signed.
  • Giving less than 14 days’ notice and not obtaining all members’ agreement to short notice.
  • Dispensing with the AGM but forgetting that the accounts must still reach members within 5 months.
  • Filing the annual return before the AGM, or before the accounts have gone to members where the AGM is dispensed with.
  • Leaving the annual return to the weekend deadline when it is a Sunday.
  • Ignoring stale officer or shareholder particulars, which the 20 October checks now put in front of the filer.

Frequently asked questions

What is the AGM due date for a 30 June year-end company?

Six months after year-end, so 31 December 2026 for the year ended 30 June 2026 (section 175(1)(b)).

When must the annual return be filed?

Within 7 months after year-end, so by 31 January 2027, which is a Sunday (section 197(1)(b)).

Can a private company skip the AGM?

Yes, if members pass a dispensing resolution, or if it sends the financial statements to members within 5 months after year-end, or if it is an exempt dormant relevant company (section 175A(1)).

Can we extend the deadlines?

The Registrar may extend the AGM period for special reasons (section 175(2)). ACRA offers up to 60 extra days for the annual return, at $200 per application.

What if we miss the 30 September ECI date?

IRAS may issue a Notice of Assessment based on an estimate, so file the ECI as soon as possible, unless the company qualifies for the waiver.

Do I need a lawyer for an AGM?

Not normally. If the company is facing a dispute or court proceedings, proceedings are conducted by a Singapore Advocate and Solicitor.

Need help with this?

Our team at Raffles Corporate Services can prepare the resolutions, registers and ACRA filings, and where court proceedings or legal advice are needed, we work with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice.

Email: [email protected]
Call, SMS or WhatsApp: +65 8501 7133

Last reviewed: 27 October 2026. The Editorial Team, Raffles Corporate Services.