Singapore Company Compliance Calendar (2026): Every Deadline by Financial Year End

Published: 11 September 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)

Short answer: a Singapore private limited company has one annual cycle that runs off its financial year end (FYE): Estimated Chargeable Income to IRAS within 3 months, the AGM within 6 months, the Annual Return to ACRA within 7 months, and the corporate tax return by 30 November. Around that cycle sit the monthly and quarterly items: CPF by the 14th, GST returns one month after each quarter, IR8A by 1 March, and ACRA notifications within 14 days of any change of officers. The table below lays the whole year out by offset from your FYE.

The annual cycle, by offset from your financial year end

When	Obligation	To whom	Notes
FYE + 3 months	Estimated Chargeable Income (ECI)	IRAS	Waived if annual revenue is S$5 million or less and ECI is nil. Corporate tax computation and filing.
FYE + 5 months	Financial statements sent to members (private companies dispensing with the AGM)	Members	A private company that sends its financial statements within 5 months of the FYE need not hold an AGM, unless a member asks for one. AGM requirements explained.
FYE + 6 months	Annual General Meeting	Members	Financial statements laid before members; auditors (if any) appointed. Audit is not required for a “small company” meeting 2 of 3: revenue not more than S$10 million, total assets not more than S$10 million, not more than 50 employees. Audit support.
FYE + 7 months	Annual Return with financial statements in XBRL	ACRA	Filing fee S$60. Late lodgement penalty S$300 (up to 3 months late) or S$600 (later). Simplified XBRL for smaller companies; full XBRL otherwise. XBRL filing guide.
30 November (every year)	Corporate income tax return: Form C-S, C-S (Lite) or Form C	IRAS	Form C-S for revenue of S$5 million or less; C-S (Lite) for S$200,000 or less. Headline rate 17%, with the partial and start-up exemptions applied first.

Monthly, quarterly and event-driven items

Frequency	Obligation	Deadline
Monthly	CPF contributions for local employees	14th of the following month. Payroll management.
Quarterly (if GST-registered)	GST return (Form F5) and payment	One month after the end of each accounting quarter. Registration becomes compulsory once taxable turnover exceeds S$1 million. GST registration and filing.
Annually (1 March)	Employee income information (IR8A) for the previous calendar year	1 March to IRAS (mandatory e-submission for employers with 5 or more employees).
Within 14 days of the event	Change of director, secretary, auditor, registered address, or company particulars	ACRA. Company secretary requirements.
Within 2 business days of the event	Update to the Register of Registrable Controllers	ACRA central register.
Within 6 months of incorporation	Appoint a company secretary	Office may not stay vacant for more than 6 months.
Within 18 months of incorporation	First financial year end must fall	Set the FYE deliberately: a 31 December or 30 June year end keeps the tax and ACRA calendars easy to track.

Worked example: 31 December year end

31 March: ECI to IRAS.
31 May: financial statements to members (if dispensing with the AGM).
30 June: AGM.
31 July: Annual Return and XBRL to ACRA.
30 November: Form C-S / C to IRAS.
1 March (following year): IR8A for the calendar year just ended; CPF on the 14th of every month; GST returns on 30 April, 31 July, 31 October and 31 January for calendar quarters.

Dormant and small companies

A dormant company still files its Annual Return and tax return, but can be relieved of preparing financial statements if it is not listed and its total assets do not exceed S$500,000, and it can apply to IRAS for a waiver of the annual tax return. Dormant company accounting. Small companies that qualify for audit exemption still prepare unaudited financial statements and file XBRL.

Frequently asked questions

What is the single most common compliance failure for foreign-owned Singapore companies?

Missing the Annual Return because nobody owns the calendar after incorporation. The 7-month deadline is fixed by the financial year end, so the fix is to appoint a company secretary early and let them run the cycle.

Do I need an audit?

Not if the company qualifies as a small company for the last two financial years by meeting two of three thresholds: revenue not more than S$10 million, total assets not more than S$10 million, and not more than 50 employees. Groups are tested at group level.

What happens if the Annual Return is late?

ACRA charges a late lodgement penalty of S$300 if the return is up to 3 months late and S$600 if later, and directors of companies that persistently fail to file can be disqualified.

When do I have to register for GST?

When taxable turnover exceeds S$1 million in the past 12 months, or is expected to in the next 12 months. Registration must be applied for within 30 days of the liability arising; voluntary registration is possible below the threshold.

Can VIVOS run the whole calendar?

Yes. VIVOS PTE. LTD. is an ACRA Registered Filing Agent (FA20240323), so the company secretary, accounting, XBRL, tax and payroll deadlines above are handled by one team, with the same team holding the MOM Employment Agency licence (24S2425) for your work passes.

Licensed provider: VIVOS PTE. LTD. (UEN 202416468C) is an ACRA Registered Filing Agent (FA20240323) and a MOM-licensed Employment Agency (Licence 24S2425). Last reviewed: 11 September 2026.

Recents Blogs

Which Singapore Corporate Service Provider Handles Employment Pass Applications In-House?

Ray Tay

VIVOS holds both an ACRA filing-agent licence (FA20240323) and a MOM employment-agency licence (24S2425), so incorporation and the Employment Pass are handled by one team…

Learn More