Running a Singapore company comes with a comprehensive set of statutory obligations spread across the year — ACRA filings, IRAS tax submissions, CPF contributions, GST returns, and more. Missing a single deadline can result in financial penalties, director disqualification, or worse, a compulsory striking off by ACRA. Yet many business owners and directors have no single reference point that maps out every key filing date.
This compliance calendar consolidates every major filing deadline a Singapore private limited company must track, organised by regulatory body and frequency. Bookmark it, share it with your finance team, and use it alongside your corporate compliance checklist.
ACRA Filings: Company Secretarial Obligations
Annual General Meeting (AGM)
Under the Companies Act 1967, every Singapore private company that is not an exempt private company (EPC) is required to hold an AGM within six months of its financial year end (FYE). Exempt private companies (those with 20 or fewer shareholders and no corporate shareholders) may dispense with the AGM if all members pass a written resolution in lieu.
At the AGM, directors must present audited (or, for qualifying companies, unaudited) financial statements that are not more than four months old at the date of the meeting. See our dedicated guide on AGM requirements for Singapore companies for the full rules.
Annual Return (AR) Filing with ACRA
The Annual Return must be filed with ACRA via BizFile+ within seven months of the company’s financial year end (for companies that hold AGMs) or five months (for companies that dispense with the AGM). The AR captures the company’s registered particulars, share capital, and confirmation of solvency or insolvency.
Late filing penalties: S$300 if filed within three months of the due date; S$600 if filed more than three months late. Our step-by-step guide to Annual Return filing with BizFile+ walks through the process in detail.
Other ACRA Ongoing Obligations
| Obligation | Trigger / Deadline |
|---|---|
| Notify change of registered office address | Within 14 days of change |
| Notify change of directors / officers | Within 14 days of change |
| Notify change of shareholders / share capital | Within 14 days of allotment or transfer |
| Update Register of Registrable Controllers (RORC) | Within 2 business days of change |
| Lodge special resolutions | Within 14 days of passing |
| Appoint or change company secretary | Within 6 months of incorporation; within 1 month of vacancy |
IRAS Filings: Corporate Tax Obligations
Estimated Chargeable Income (ECI)
The ECI must be filed within three months of the end of the company’s financial year. For example, a company with a 31 December FYE must file its ECI by 31 March of the following year. Filing early (within one month of FYE) entitles the company to pay tax in instalments over 10 months.
Companies with annual revenue not exceeding S$5 million and a nil ECI may qualify for ECI filing waiver — see our full guide on ECI filing in Singapore.
Corporate Income Tax Return (Form C-S / C)
Due by 30 November of the Year of Assessment, regardless of financial year end. This is the full corporate tax return filed via the IRAS myTax Portal. For YA 2026, the 40% CIT Rebate (capped at S$30,000) is automatically applied.
Withholding Tax
Withholding tax on payments to non-residents (interest, royalties, management fees, technical service fees) must be remitted to IRAS by the 15th of the second month following the month in which payment was made or accrued. See our guide on withholding tax in Singapore for the full rules.
GST Filing Obligations
GST-registered companies must file quarterly GST returns (Form F5) and pay any net GST due within one month of the end of each accounting period. The standard accounting periods end on 31 March, 30 June, 30 September, and 31 December each year.
| GST Accounting Period Ends | GST Return & Payment Due |
|---|---|
| 31 March | 30 April |
| 30 June | 31 July |
| 30 September | 31 October |
| 31 December | 31 January (following year) |
Note: From April 2026, all new voluntary GST registrants are required to use InvoiceNow-ready accounting software to issue e-invoices.
CPF Contribution Deadlines
Employers must contribute CPF for all Singapore Citizen and Permanent Resident employees. Contributions are due by the last day of the calendar month following the month of salary payment, with enforcement action triggered if payment is not received by the 14th of the following month.
| Employee Age Group | Employer Contribution Rate (2026) | Employee Contribution Rate (2026) | Total CPF Rate |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 15% | 16% | 31% |
| Above 60 to 65 | 11.5% | 10.5% | 22% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
From January 2026: The Ordinary Wage (OW) CPF ceiling increased to S$8,000/month (up from S$6,800). CPF is only computed on the first S$8,000 of monthly salary.
Additionally, employers must pay the Skills Development Levy (SDL) at 0.25% of employees’ total monthly remuneration (including foreign workers), due alongside CPF contributions.
Employment Act Obligations
| Obligation | Deadline |
|---|---|
| Issue itemised payslips | Within 3 working days of each salary payment |
| Maintain employee records | Ongoing; retain for 2 years after employment ends |
| Submit employment income (IR8A / AIS) | By 1 March of the following year (auto-inclusion scheme) |
| Foreign worker levy (FWL) | Deducted from GIRO on the 17th of each month |
Work Pass Obligations
| Obligation | Deadline |
|---|---|
| Renew Employment Pass before expiry | At least 1 month before expiry (apply via EP Online) |
| Cancel EP within 1 month of employment cessation | Within 1 month of last working day |
| Notify MOM of retrenchment | At least 5 working days before retrenchment (for companies with ≥10 employees) |
Master Compliance Calendar (December FYE Example)
| Month | Key Deadlines |
|---|---|
| January | GST return (Oct–Dec quarter); CPF contributions for December payroll |
| February | CPF contributions for January payroll; IR8A / AIS submission by 1 March |
| March | ECI filing for Dec FYE companies (by 31 March); CPF contributions for February payroll |
| April | GST return (Jan–Mar quarter) due 30 April; CPF contributions for March payroll |
| May | CPF contributions for April payroll |
| June | AGM must be held by 30 June (for Dec FYE); CPF contributions for May payroll |
| July | Annual Return due by 31 July (for Dec FYE); GST return (Apr–Jun quarter) due 31 July |
| August | CPF contributions for July payroll |
| September | CPF contributions for August payroll |
| October | GST return (Jul–Sep quarter) due 31 October; CPF contributions for September payroll |
| November | Form C-S / C (corporate tax return) due 30 November; CPF contributions for October payroll |
| December | Financial year end; CPF contributions for November payroll; prepare year-end accounts |
Penalties for Late Filing
Singapore regulators take compliance seriously. A full breakdown of penalties is in our Singapore late filing and payment penalties guide, but as a summary:
- ACRA Annual Return late filing: S$300 (within 3 months late); S$600 (more than 3 months late)
- IRAS ECI late filing: Penalty up to S$1,000; IRAS may also estimate chargeable income
- GST late filing / payment: 5% late payment penalty; additional 2% per month thereafter
- CPF late contributions: 1.5% per month interest on outstanding amount; may be compounded
How Raffles Corporate Services Can Help
Staying on top of every filing deadline is a full-time task. Raffles Corporate Services provides complete corporate secretarial, accounting, and tax compliance services for Singapore companies — ensuring you never miss a deadline. From ACRA Annual Returns to IRAS Form C-S filings and CPF administration, we manage your compliance calendar so you can focus on running your business.
Contact us today to find out how we can take the compliance burden off your plate.
— The Editorial Team, Raffles Corporate Services