Short answer: Between now and January 2027, every company must file its YA 2026 corporate income tax return by 30 November 2026, switch to BizFinx Prep Tool version 4.0.1 by the same date, and appeal any missed SME Cash Grant 2026 by 7 January 2027. AGM and annual return dates depend on your financial year end.
The company compliance deadlines November 2026 brings cluster around a single Monday. IRAS’s corporate tax deadline, ACRA’s BizFinx switch-over and the appeal cut-off for the CIT Rebate Cash Grant all fall on 30 November 2026, and the AGM or annual return deadline for several common year ends lands in the same weeks. This page is a dated checklist from 8 November 2026 to the end of January 2027: what falls due, who it applies to, what to do, and where to read more. Every date below was checked on the IRAS or ACRA page on the day of writing.
Key facts at a glance
- 30 November 2026: all companies must file the YA 2026 corporate income tax return (Form C-S, Form C-S (Lite), Form C or the Form for Dormant Company) at mytax.iras.gov.sg, unless IRAS has granted a filing waiver.
- 30 November 2026: ACRA requires users of the BizFinx Prep Tool to transition to version 4.0.1, released on 19 October 2026.
- 30 November 2026: last day to email IRAS through myTax Mail to appeal for a CIT Rebate Cash Grant that was not received.
- 2 November 2026 to 7 January 2027: appeal window for the SME Cash Grant 2026. Appeals submitted after 7 January 2027 will not be considered.
- Non-listed companies hold the AGM within 6 months and file the annual return within 7 months after the financial year end (ACRA; Companies Act 1967 ss 175 and 197).
- Late or non-filing of the tax return can lead to a composition amount of up to S$5,000 per offence, an estimated assessment and a court summons.
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.
What are the company compliance deadlines November 2026 to January 2027?
There are four fixed dates that apply to almost every company, and a set of AGM, annual return and Estimated Chargeable Income (ECI) dates that depend on your financial year end. The fixed dates are 30 November 2026 (three items) and 7 January 2027.
The table lists each item in date order with the action and the SSS guide that explains it in depth. Year-end-driven dates follow in a later section.
| Date | What falls due | Who it applies to | Action | Read more |
|---|---|---|---|---|
| Now to 30 November 2026 (Monday) | YA 2026 corporate income tax return | All companies, including loss-making companies and companies that did not trade in FY2025, unless granted a waiver | File Form C-S, C-S (Lite), C or the Form for Dormant Company at mytax.iras.gov.sg | Late filing penalties |
| 30 November 2026 | Switch to BizFinx Prep Tool version 4.0.1 | Companies preparing their own XBRL financial statements with the Prep Tool | Uninstall the old version, install 4.0.1, re-validate open files | BizFinx Prep Tool 4.0.1 |
| 30 November 2026 | Appeal for the CIT Rebate Cash Grant | Active companies that met the local employee condition but did not receive the grant by the second quarter of 2026 | Email IRAS via myTax Mail with the subject “Appeal for CIT Rebate Cash Grant” and supporting documents | YA 2026 CIT rebate and cash grant |
| 2 November 2026 to 7 January 2027 (Thursday) | Appeal for the SME Cash Grant 2026 | Businesses that assess they are eligible but did not receive the grant, after checking the IRAS eligibility checker | Submit the IRAS appeal form within the window | SME Cash Grant 2026 in November |
| Within 6 and 7 months of year end | AGM and annual return | Every non-listed company, by financial year end | Hold the AGM (or rely on an exemption or dispensation), then file the annual return | AGM due date for 30 June year ends |
Who must file Form C-S by 30 November 2026?
Every company must file its YA 2026 corporate income tax return by 30 November 2026, unless IRAS has granted it a waiver. IRAS states this includes companies that did not carry on business or made a loss in the financial year 2025.
The return relates to the financial year that ended in 2025. Which form you use depends on your circumstances, and IRAS’s Corporate Income Tax Filing Season 2026 page sets out the criteria:
| Form | Who can use it (IRAS criteria) |
|---|---|
| Form C-S | Incorporated in Singapore, annual revenue of S$5 million or below, income taxable only at the prevailing 17% rate, and not claiming carry-back of current year capital allowances or losses, group relief, investment allowance, or foreign tax credit and tax deducted at source |
| Form C-S (Lite) | Qualifies for Form C-S and has annual revenue of S$200,000 or below; six essential fields |
| Form for Dormant Company | Did not carry on business and had no income in the financial year; two declarations |
| Form C | All other companies; financial statements, tax computation and supporting schedules are filed with it |
Check IRAS’s scenarios before assuming you are out of scope. A dormant company whose status in “Update Corporate Profile” shows “No Business Done” has a waiver; one that shows “Active” must still file the Form for Dormant Company. A company whose YA 2025 assessment is still under review must file anyway.
IRAS lists three steps to complete before you begin; the fourth below is the filing itself:
- Make sure the employee or tax agent filing has Corppass authorisation as an “Approver” for the “Corporate Tax (Filing and Application)” digital service. Our guide on Corppass for foreign directors covers access issues.
- Identify the simplest form your company qualifies for, using the table above.
- Confirm your YA 2026 filing requirement against IRAS’s scenarios.
- Prepare the tax computation and file at mytax.iras.gov.sg. Filing status is visible on myTax Portal or through the IRAS Bot from 3 working days after filing.
IRAS notes that directors are responsible for timely and accurate filing even when a tax agent has been engaged.
What happens if the tax return misses 30 November?
Late filing is an offence, and IRAS may issue an estimated Notice of Assessment, offer a composition amount of up to S$5,000, issue a section 65B(3) notice to a director, or summon the company and its directors to court.
An estimated assessment must be paid within 1 month, even if you object to it. IRAS also notes that an online request for more time to file the current Year of Assessment only becomes available after 30 November. On conviction, a company may be fined up to S$5,000 per offence, and a director who fails to comply with a section 65B(3) notice faces a fine of up to S$10,000, imprisonment of up to 12 months, or both. Our late filing penalties guide sets the IRAS and ACRA consequences side by side.
Why does the BizFinx switch matter by 30 November 2026?
ACRA’s announcement of 19 October 2026 says users must transition to BizFinx Prep Tool version 4.0.1 by 30 November 2026. If you prepare XBRL financial statements yourself, any file that will be uploaded after that date should be opened and validated in 4.0.1.
The update removes the separate patch, makes the two employee-number fields optional and reclassifies some genuine errors as possible errors. ACRA says to uninstall the current version before installing 4.0.1; older Excel and XBRL.zip files open without loss of data. If a corporate service provider or accounting software prepares your XBRL, ask them to confirm they have moved across. The detail is in our BizFinx Prep Tool 4.0.1 guide.
What are the cash grant appeal dates and what are the grant figures?
There are two separate appeals with two different deadlines. The CIT Rebate Cash Grant appeal closes on 30 November 2026; the SME Cash Grant 2026 appeal runs from 2 November 2026 to 7 January 2027.
The figures below are as IRAS states them on its CIT rebate page and its SME Cash Grant 2026 page:
| Item | YA 2026 CIT Rebate and CIT Rebate Cash Grant | SME Cash Grant 2026 |
|---|---|---|
| Amount | Enhanced CIT Rebate of 50% of tax payable; enhanced CIT Rebate Cash Grant of S$2,000; total maximum benefit S$40,000 | S$500 per local qualifying employee, capped at S$2,500 per business |
| Main condition | Cash grant: active company that made CPF contributions to at least one local employee (excluding shareholder-directors) in calendar year 2025 | Highest local qualifying headcount in any month from April to June 2026, with CPF paid on time; shareholder-directors who are citizens or PRs count |
| Paid | Cash grant automatically by the second quarter of 2026 | From 2 November 2026, by GIRO or PayNow Corporate only |
| Taxable? | Cash grant is not taxable | Taxable; companies declare it in Form C, C-S or C-S (Lite) |
| Appeal | myTax Mail, subject “Appeal for CIT Rebate Cash Grant”, by 30 November 2026 | IRAS appeal form, 2 November 2026 to 7 January 2027 |
Do not deduct the CIT Rebate from the chargeable income you declare; IRAS applies it automatically. If the SME Cash Grant checker shows your company as eligible but nothing arrived, the fix is a payment mode and a myTax Mail message, not an appeal. Our SME Cash Grant 2026 guide walks through both routes.
When are the AGM, annual return and ECI due for your year end?
A non-listed company must hold its AGM within 6 months and file its annual return within 7 months after its financial year end, according to ACRA. ECI is due within 3 months of the financial year end unless the company qualifies for IRAS’s waiver.
The table applies those periods to the year ends whose dates fall in this window. A non-listed company with a share capital and an overseas branch register has 8 months for the annual return.
| Financial year end (2026) | AGM due | Annual return due | ECI due |
|---|---|---|---|
| 30 April | Passed (31 October 2026) | 30 November 2026 | Passed |
| 31 May | 30 November 2026 | 31 December 2026 | Passed |
| 30 June | 31 December 2026 | 31 January 2027 (a Sunday) | Passed |
| 31 July | 31 January 2027 | 28 February 2027 | Passed |
| 31 August | 28 February 2027 | 31 March 2027 | 30 November 2026 |
| 30 September | 31 March 2027 | 30 April 2027 | 31 December 2026 |
| 31 October | 30 April 2027 | 31 May 2027 | 31 January 2027 |
ACRA lets a private company skip the AGM if it sends its financial statements to all members within 5 months after the year end, or if members pass a resolution to dispense with AGMs. For a 30 June year end, the 5-month date is 30 November 2026, another item on the same crowded Monday. The ECI waiver applies where annual revenue is S$5 million or below and ECI is nil for the Year of Assessment.
If you cannot meet an AGM date, ACRA’s extension of time page says a 60-day extension costs S$200, should be applied for at least 14 working days before the due date, and cannot be submitted online once the due date has passed. Our AGM due date guide for 30 June year ends gives a full month-by-month calendar.
What changed on 20 October 2026, and how does it affect these filings?
The second phase of the Corporate and Accounting Laws (Amendment) Act 2025 commenced on 20 October 2026. For this filing season, the change that matters most is the annual return: filers must confirm that the latest particulars of directors, chief executive officers, secretaries, auditors and relevant members are accurate, and say whether anyone performs the CEO role.
ACRA says companies should review their records in Bizfile and update particulars before submitting the annual return. The same phase also changed registered office opening hours, record inspection and striking off. Our summary of what commenced on 20 October 2026 covers each change.
How should a company work through this checklist?
Start with the 30 November items, because three of them share one date and the extension routes either do not exist or only open afterwards.
- This week: confirm Corppass access and check which AGM or annual return dates your year end puts in the window.
- By mid-November: finalise the tax computation and confirm your XBRL preparer is on BizFinx 4.0.1.
- By 30 November 2026: file the YA 2026 return and send any CIT Rebate Cash Grant appeal.
- Through December: check for the SME Cash Grant credit and diarise 7 January 2027 for any appeal.
- Before each annual return: update officer and member particulars in Bizfile.
The date calculators on our free tools page can help you plot your own year end.
Frequently asked questions
Is the Form C-S deadline 30 November 2026 for every company?
Yes, for the YA 2026 return, unless IRAS has granted the company a waiver. IRAS states that companies that did not carry on business or made a loss in FY2025 must also file.
Can I apply now for more time to file the YA 2026 return?
IRAS’s late filing page says the online extension of time to file for the current Year of Assessment only becomes available after 30 November, and is not allowed once a court summons has been issued. Plan to file on time.
What is the last day to appeal for the SME Cash Grant 2026?
7 January 2027. The window opened on 2 November 2026, and IRAS will not consider appeals submitted after 7 January 2027.
Do I declare the SME Cash Grant in this year’s Form C-S?
IRAS says the grant is taxable and companies declare it in Form C, C-S or C-S (Lite), but its scheme page does not state which Year of Assessment. Confirm the treatment with your tax preparer.
My year end is 30 June. What is due before the end of January 2027?
The AGM by 31 December 2026 and the annual return by 31 January 2027, which falls on a Sunday. If you rely on the exemption from holding an AGM, the financial statements must reach members by 30 November 2026.
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.
Last reviewed: 8 November 2026. The Editorial Team, Raffles Corporate Services.
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