Running a company in Singapore comes with a host of regulatory obligations. From holding your Annual General Meeting to filing tax returns with the Inland Revenue Authority of Singapore (IRAS), missing a single deadline can result in penalties, fines, or even prosecution. For directors and company officers, staying on top of these requirements is not just good practice — it is a legal obligation under the Companies Act 1967.

Yet many business owners — particularly first-time entrepreneurs and foreigners who have recently incorporated a company in Singapore — struggle to keep track of the various compliance deadlines throughout the year. The consequences of non-compliance have become even more serious in 2026, with the commencement of key provisions under the Corporate and Accounting Laws (Amendment) Act 2025, which has increased maximum fines for certain filing breaches to S$20,000.

This article provides a comprehensive annual compliance calendar to help Singapore company directors, shareholders, and officers plan ahead and meet every obligation on time.

Understanding Your Key Compliance Dates

Before diving into the calendar, it is important to understand that most compliance deadlines in Singapore are tied to your company’s Financial Year End (FYE) rather than the calendar year. This means the specific dates will vary from company to company. For example, a company with a 31 December FYE will have different deadlines from one with a 31 March FYE.

The two main regulatory bodies you need to be concerned with are the Accounting and Corporate Regulatory Authority (ACRA) and the Inland Revenue Authority of Singapore (IRAS). ACRA oversees corporate filings and governance requirements, while IRAS handles all tax-related matters. Your company secretary plays a crucial role in ensuring that both sets of obligations are met on time.

ACRA Compliance Deadlines

Annual General Meeting (AGM)

Under Section 175 of the Companies Act, every company must hold an AGM once every calendar year. The specific deadline depends on whether your company is listed or unlisted:

  • Listed companies: Must hold the AGM within 4 months after the FYE.
  • All other companies: Must hold the AGM within 6 months after the FYE.

For a private limited company with a 31 December 2025 FYE, the AGM must be held by 30 June 2026 at the latest. Companies that qualify may apply for an AGM exemption, but this does not exempt the company from filing its annual return.

If your company needs an extension of time to hold the AGM, you may apply to the Registrar for an extension of up to 60 days. The application fee is S$200. It is important to note that ACRA has become stricter with deadline enforcement from 2026 onwards, removing previously informal grace periods.

For more details on what happens at an AGM, including the roles of shareholders at general meetings, refer to our comprehensive guide.

Filing of Annual Return (AR)

Every Singapore-incorporated company — whether active or dormant — must file an annual return with ACRA via the BizFile+ portal. The deadlines are:

  • Listed companies: Within 5 months after the FYE.
  • All other companies: Within 7 months after the FYE.

For a private company with a 31 December 2025 FYE, the annual return must be filed by 31 July 2026. The annual return contains key particulars of the company, including details of its directors, members, and the date to which the financial statements are made up. For a step-by-step walkthrough, see our guide on filing annual returns in Singapore.

Late filing of the annual return attracts a late lodgement penalty of S$300, plus an additional S$50 for each day the filing remains outstanding. Persistent non-compliance may lead to enforcement action, including composition fines or prosecution of the company’s officers.

Maintaining Statutory Registers and Records

Throughout the year, companies must keep their statutory registers up to date. This is an ongoing obligation, not an annual event. Key registers include the register of members, the register of directors, the register of secretaries, and the Register of Registrable Controllers (RORC).

Any changes to the RORC information must be lodged with ACRA within two business days of the change. Similarly, changes to directors, company secretaries, or the registered office address must be notified to ACRA within the prescribed timeframes — typically 14 days for most changes.

IRAS Tax Compliance Deadlines

Estimated Chargeable Income (ECI)

Companies must file their Estimated Chargeable Income (ECI) with IRAS within 3 months from the end of their financial year. For example, a company with a 31 December 2025 FYE must file its ECI by 31 March 2026.

There is, however, a waiver available. Your company does not need to file ECI if its annual revenue is S$5 million or below and the ECI for the Year of Assessment is nil. This waiver is particularly beneficial for small businesses and dormant companies with no chargeable income.

Corporate Income Tax Return (Form C-S / Form C)

All companies must file their corporate income tax returns by 30 November each year for the preceding Year of Assessment. For YA 2026, the filing deadline is 30 November 2026. The type of form you file depends on your company’s circumstances:

  • Form C-S (Lite): For companies with annual revenue of S$200,000 or below.
  • Form C-S: For companies with annual revenue of S$5 million or below that meet certain conditions.
  • Form C: For all other companies.

For a more detailed breakdown of corporate tax filing requirements, including the applicable tax rates and available exemptions, refer to our comprehensive guides.

An important benefit for YA 2026 is the 40% Corporate Income Tax Rebate, capped at S$30,000 per company, which is applied automatically by IRAS. This was announced as part of the Singapore Budget 2026 measures to support businesses.

Goods and Services Tax (GST) Returns

Companies registered for GST must file quarterly returns with IRAS. The standard quarterly filing deadlines are:

  • Q1 (January – March): Due by 30 April
  • Q2 (April – June): Due by 31 July
  • Q3 (July – September): Due by 31 October
  • Q4 (October – December): Due by 31 January of the following year

GST registration is compulsory if your company’s taxable turnover exceeds S$1 million in the past 12 months or is reasonably expected to exceed S$1 million in the next 12 months. For more on GST obligations, refer to our Corporate Income Tax and GST FAQ.

Late filing of GST returns attracts a penalty of S$200, with an additional S$200 for each complete month the return remains outstanding, up to a maximum of S$10,000.

A Month-by-Month Overview for Companies with a 31 December FYE

To illustrate how these deadlines come together, here is a practical month-by-month overview for a company whose financial year ends on 31 December 2025:

Month Deadline / Action
January 2026 Begin preparation of financial statements for FY2025. File Q4 2025 GST return (if GST-registered) by 31 January.
February 2026 Continue preparation and audit of financial statements (if audit is required). Review and update statutory registers.
March 2026 File ECI with IRAS by 31 March 2026 (3 months after FYE). File Q1 GST return preparation begins.
April 2026 File Q1 2026 GST return by 30 April. Finalise financial statements and directors’ report for AGM.
May 2026 Issue notice of AGM to shareholders (at least 14 days’ notice required). Prepare AGM agenda and documentation.
June 2026 Hold AGM by 30 June 2026 (6 months after FYE). Lay financial statements before shareholders at the AGM.
July 2026 File Annual Return with ACRA by 31 July 2026 (7 months after FYE). File Q2 2026 GST return by 31 July.
August – October 2026 Prepare corporate income tax computation and supporting schedules. File Q3 2026 GST return by 31 October.
November 2026 File Corporate Income Tax Return (Form C-S or Form C) by 30 November 2026.
December 2026 Year-end review. Ensure all statutory registers are updated. Begin planning for the next financial year’s compliance obligations.

Companies with different FYEs should adjust the above timeline accordingly. For guidance on choosing or changing your fiscal year, refer to our article on the topic.

Ongoing Compliance Obligations Throughout the Year

In addition to the periodic deadlines described above, there are a number of compliance obligations that apply on an ongoing basis throughout the year:

Notification of changes to ACRA: Any changes to the company’s particulars — such as a change of directors, company secretary, registered office address, or company name — must be filed with ACRA within 14 days of the change taking effect.

Share transactions: Any transfer of shares or allotment of new shares must be notified to ACRA within 14 days, and the appropriate stamp duty must be paid to IRAS within 14 days of the execution of the instrument of transfer.

CPF contributions: Employers must make monthly Central Provident Fund contributions for their employees by the 14th of the following month. Late contributions attract interest penalties.

Record keeping: Companies must maintain proper accounting records and supporting documents for at least five years. This includes invoices, receipts, contracts, bank statements, and any documents relating to GST claims.

What Has Changed in 2026?

Several important developments have taken effect in 2026 that every company director should be aware of:

Corporate and Accounting Laws (Amendment) Act 2025: Most provisions of this significant legislative overhaul have commenced from April 2026. Key changes include enhanced requirements for nominee director and shareholder disclosure, updated share buyback procedures, and increased penalties for breaches of director duties — with maximum fines now reaching S$20,000 for certain offences. Read our full analysis of the Corporate and Accounting Laws (Amendment) Act 2025 for more details.

Corporate Service Providers Act: The Corporate Service Providers Act requires all corporate service providers to be registered with ACRA and to comply with strict anti-money laundering and countering the financing of terrorism (AML/CFT) obligations. When choosing a corporate secretarial service provider, ensure that they are properly registered under this framework.

Stricter enforcement by ACRA: ACRA has signalled a move towards stricter enforcement of filing deadlines from 2026 onwards, leveraging data analytics and cross-agency collaboration to identify irregularities. Informal grace periods that may have been tolerated in the past are no longer being extended.

YA 2026 Corporate Income Tax Rebate: Companies can benefit from a 40% corporate income tax rebate, capped at S$30,000 per company, for YA 2026. This is applied automatically by IRAS and does not require a separate application.

Tips for Staying Compliant

Maintaining compliance need not be overwhelming if you take a proactive approach. Here are some practical tips:

Engage a reliable company secretary: A professional company secretary will track all your deadlines, prepare the necessary resolutions and filings, and ensure that your company remains in good standing with the authorities. Under Section 171 of the Companies Act, every company must appoint a company secretary within six months of incorporation.

Set reminders well in advance: Do not wait until the deadline is upon you. For example, begin preparing your financial statements immediately after your FYE so that you have ample time for the ECI filing, AGM, and annual return.

Keep your records organised: Proper bookkeeping throughout the year makes tax filing and audit preparation significantly easier. Maintain clear, chronological records and reconcile your accounts monthly.

Stay informed about legislative changes: Singapore’s corporate regulatory framework evolves regularly. Subscribe to updates from ACRA and IRAS, and consult your corporate secretary or professional adviser when new regulations take effect.

Understand the penalties: Knowing the consequences of non-compliance can be a powerful motivator. Late filing of the annual return incurs a penalty of S$300 plus S$50 per day. Late GST returns attract S$200 per return plus S$200 per month outstanding. Directors who fail to ensure compliance may face personal liability.

Conclusion

Staying on top of your company’s annual compliance obligations is one of the most important responsibilities for any director or company officer in Singapore. With the regulatory landscape becoming stricter in 2026 — including higher penalties and more rigorous enforcement — there has never been a better time to get organised and ensure that your company meets every deadline.

If you need assistance with your company’s annual compliance, including AGM preparation, annual return filing, tax filings, or any other corporate secretarial matter, Raffles Corporate Services is here to help. Our experienced team can ensure that your company remains fully compliant with all ACRA and IRAS requirements throughout the year.

— The Editorial Team, Raffles Corporate Services