3 months
after year end
Estimated Chargeable Income (ECI)
Small companies with nil ECI may not need to file. IRAS
Singapore filing deadlines, on one line.
Every ACRA and IRAS date for your company.
My financial year ends on
Your ECI, AGM, annual return and Form C-S dates, from your year end.
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Four rules set every date.
For a non-listed Singapore company, counted from the last day of your financial year. IRAS is Singapore's tax authority; ACRA is the companies registrar.
6 months
after year end
Annual General Meeting (AGM)
Private companies can skip it by sending their accounts to members within 5 months. ACRA
7 months
after year end
Annual return (AR) to ACRA
Late filing triggers a penalty. Listed companies have five months. ACRA
30 Nov
the following year
Form C-S / Form C, the tax return
Same date for every company. Late filing leads to IRAS enforcement action. IRAS
ACRA annual return: what it is, penalties and extensions
The annual return is an online form you file with ACRA on Bizfile. It includes your share information and, if required, your financial statements. Filing it does not replace your tax returns, which go to IRAS separately.
7 months
after year end to file, for a non-listed company. One more month with a share capital and an overseas branch register.
60 days
more you can apply for, by asking ACRA for an extension of time.
Late?
A penalty is charged automatically when you file late on Bizfile, and it goes up after three months.
No filing
ACRA can offer a composition, take the company to court, and in the end strike it off.
Current penalty amounts and extension fees: ACRA, penalties and enforcement for late annual return filing
Other dates to know
- GST return
- One return for each accounting period, if your company is GST-registered. IRAS sets your periods and due dates.
- IR8A for employees
- 1 March every year, if you have staff.
- CPF contributions
- Due by the end of each month for your employees. CPF takes action if they are unpaid by the 14th of the next month.
- Paying the tax
- Within one month of the Notice of Assessment from IRAS.
Deadlines for every year end
| Year end | ECI | AGM | Annual return | Form C-S / C |
|---|---|---|---|---|
| 31 Jan | 30 Apr | 31 Jul | 31 Aug | 30 Nov, following year |
| 28 Feb (29 in leap years) | 31 May | 31 Aug | 30 Sep | 30 Nov, following year |
| 31 Mar | 30 Jun | 30 Sep | 31 Oct | 30 Nov, following year |
| 30 Apr | 31 Jul | 31 Oct | 30 Nov | 30 Nov, following year |
| 31 May | 31 Aug | 30 Nov | 31 Dec | 30 Nov, following year |
| 30 Jun | 30 Sep | 31 Dec | 31 Jan | 30 Nov, following year |
| 31 Jul | 31 Oct | 31 Jan | 28 Feb (29 in leap years) | 30 Nov, following year |
| 31 Aug | 30 Nov | 28 Feb (29 in leap years) | 31 Mar | 30 Nov, following year |
| 30 Sep | 31 Dec | 31 Mar | 30 Apr | 30 Nov, following year |
| 31 Oct | 31 Jan | 30 Apr | 31 May | 30 Nov, following year |
| 30 Nov | 28 Feb (29 in leap years) | 31 May | 30 Jun | 30 Nov, following year |
| 31 Dec | 31 Mar | 30 Jun | 31 Jul | 30 Nov, following year |
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Questions founders ask.
What are ECI, AGM, annual return and Form C-S?
ECI (Estimated Chargeable Income) is your estimate of the year's taxable profit, filed with IRAS, the tax authority. The AGM (Annual General Meeting) is the yearly shareholders' meeting where the accounts are presented. The annual return updates your company record with ACRA, the companies registrar. Form C-S and Form C are the annual corporate income tax returns filed with IRAS.
When is the Form C-S deadline in Singapore?
Form C-S, Form C-S (Lite) and Form C are due on 30 November every year. The return for Year of Assessment 2026 covers the financial year that ended in 2025, so a company with a year end of 31 December 2025 files by 30 November 2026.
When do I need to file ECI?
Within 3 months of your financial year end. A company with a year end of 31 December files ECI by 31 March, one with a year end of 30 June files by 30 September.
Does my company have to file ECI?
Not always. IRAS waives ECI filing for companies below a revenue threshold whose ECI is nil. Check the current conditions on the IRAS ECI page.
When is the ACRA annual return due?
A non-listed company files its annual return within 7 months of its financial year end, for example by 31 July for a 31 December year end. Listed companies have 5 months. It is an online form filed on Bizfile, with your share information and, if required, your financial statements.
What are all the deadlines for a 31 December year end?
For the year ended 31 December 2025: ECI by 31 March 2026, AGM by 30 June 2026 if the company holds one, ACRA annual return by 31 July 2026, and Form C-S / Form C by 30 November 2026.
What happens if I miss a filing deadline?
For a late annual return, ACRA charges a penalty that goes up after three months. For a late Form C-S or Form C, IRAS takes enforcement action against the company. If a date has passed, file as soon as you can.
What is the ACRA late filing penalty?
ACRA charges a penalty when an annual return is filed late, applied automatically when you file on Bizfile. It is higher once the filing is more than three months late. ACRA can also offer a composition, prosecute the company, and in the end strike it off if returns stay unfiled. ACRA publishes the current amounts on its penalties page.
Can I get more time to file my ACRA annual return?
Yes. You can apply to ACRA for a 60-day extension of time to file your annual return. ACRA charges a fee for each application.
What is the difference between Form C-S and Form C?
Form C-S is a simplified return for smaller companies that meet IRAS's conditions, and Form C-S (Lite) is for the smallest ones. Other companies file Form C. All three are due on 30 November.
When must a private company hold its AGM?
A non-listed company holds its AGM within 6 months of its financial year end. A private company can skip the AGM by sending its financial statements to all members within 5 months of its year end, or if all members pass a resolution to dispense with it.
General information based on IRAS and ACRA rules, not tax advice. Dates assume a non-listed company whose financial year ends on the last day of a month, and are not moved for weekends or public holidays. If an authority gives you a different date, that date applies. Last reviewed 15 October 2026.