Every Singapore company operates against a running clock of statutory filing deadlines. Miss the deadline for your Annual Return, and ACRA imposes a late penalty. Miss the Estimated Chargeable Income (ECI) deadline, and IRAS revokes your instalment plan. Miss the CPF payment cut-off, and CPF Board charges interest and a foreign worker levy penalty. Miss the GST return, and interest starts running from day one. This 2026 compliance calendar sets out every filing deadline that a typical Singapore private limited company must meet, month by month, in one place.
Company directors carry personal responsibility for compliance under the Companies Act 1967 and various tax statutes. Building a compliance calendar into your bookkeeping and secretarial workflow protects both the company and the directors from avoidable penalties and, in serious cases, disqualification.
Annual, Recurring Company Deadlines (Independent of Financial Year End)
These are the deadlines that apply to essentially every Singapore private limited company, regardless of when its financial year ends:
| Deadline | Filing | Regulator |
|---|---|---|
| By 14th of every month | CPF contributions for previous month’s salaries | CPF Board |
| By 14th of every month | Skills Development Levy (SDL) for previous month | SkillsFuture Singapore |
| By 15th of every month | Foreign Worker Levy for previous month | MOM |
| By 1st Mar annually | IR8A / IR8S for year prior (employees earning $22,000+ / all employees for AIS companies) | IRAS |
| By 1st Mar annually | IR21 (tax clearance) for departing foreign employees | IRAS |
| By 30th Apr annually | Retail investor GST returns (if quarterly filer) | IRAS |
| By 31st May annually | Individual Tax filing (paper) – directors as taxpayers | IRAS |
| By 18th Jun annually | Individual Tax filing (e-filing) | IRAS |
| By 30th Nov annually (paper) / 15 Dec (e-file) | Form C-S / Form C-S (Lite) / Form C corporate tax return | IRAS |
Deadlines Tied to Your Financial Year End (FYE)
Many statutory deadlines are pegged to your FYE. The example below assumes a common 31 December FYE:
| Deadline (Days from FYE) | Filing | Regulator |
|---|---|---|
| Within 3 months of FYE | Estimated Chargeable Income (ECI) filing | IRAS |
| Within 6 months of FYE | Hold Annual General Meeting (AGM), if not exempted | ACRA (Companies Act) |
| Within 7 months of FYE | File Annual Return (AR) with ACRA | ACRA |
| Within 6 months of FYE | Approve directors’ statement and financial statements | Companies Act |
| Within 5 months of FYE (or with AR) | File XBRL financial statements (if applicable) | ACRA |
Month-by-Month Compliance Calendar for a 31 Dec FYE Company
January
- By 14 Jan – Dec payroll CPF contributions.
- By 15 Jan – Dec Foreign Worker Levy.
- Begin bookkeeping closure for the just-ended financial year.
- Prepare draft management accounts for internal review.
February
- By 1 Mar – Prepare and issue IR8A forms to employees.
- By 14 Feb – Jan payroll CPF contributions.
- Complete bookkeeping closure and finalise management accounts.
March
- By 1 Mar – Submit IR8A / IR8S returns to IRAS (AIS companies).
- By 1 Mar – Submit IR21 tax clearance for foreign employees who ceased employment in Dec.
- By 31 Mar – File ECI for FYE 31 Dec company.
- By 14 Mar – Feb CPF contributions.
April
- By 30 Apr – Q1 GST return (for quarterly filers).
- By 14 Apr – March CPF contributions.
- Draft financial statements ready for auditor review (if audit required) or directors’ review (if audit-exempt).
May
- By 14 May – April CPF contributions.
- By 31 May – Individual Tax Return filing deadline (paper).
- If AGM route: distribute financial statements to shareholders at least 14 days before AGM.
June
- By 14 Jun – May CPF contributions.
- By 18 Jun – Individual Tax Return filing deadline (e-file).
- By 30 Jun – Hold AGM (if not exempted); or pass written resolution.
July
- By 14 Jul – June CPF contributions.
- By 31 Jul – File Annual Return with ACRA (7 months after FYE).
- By 31 Jul – File XBRL financial statements alongside Annual Return (if in scope).
- By 31 Jul – Q2 GST return.
August to October
- Continue monthly payroll deadlines (CPF, SDL, FWL by 14th/15th of following month).
- By 31 Oct – Q3 GST return.
- Begin preparation of corporate tax computation for the completed FY.
November
- By 30 Nov – Corporate tax return (Form C-S / Form C) paper deadline.
- By 14 Nov – October CPF contributions.
December
- By 15 Dec – Corporate tax return e-filing deadline.
- By 14 Dec – November CPF contributions.
- By 31 Dec – Financial Year End for a 31 Dec FYE company.
- Prepare directors for AGM cycle for the new FY.
Corporate Secretarial Deadlines (Event-Driven)
Some ACRA notifications must be filed within short windows of the underlying event, not on an annual basis:
| Event | Deadline | Basis |
|---|---|---|
| Change of company officers (director, secretary, auditor) | 14 days | Companies Act s 173 |
| Change of registered office | 14 days | Companies Act s 143 |
| Allotment of shares | 14 days | Companies Act s 63 |
| Transfer of shares (registration) | 30 days | Companies Act s 130 |
| Alteration of constitution | 14 days | Companies Act s 26A |
| Creation of charge over company assets | 30 days | Companies Act s 131 |
| Change of company name | Filed via BizFile+ at time of change | Companies Act s 27 |
| Register of Registrable Controllers (RORC) update | 2 business days | Companies Act |
Penalties for Late Filing
Even a few days late can cost real money. Typical penalties as at 2026:
- Annual Return late filing: S$300 late filing penalty (plus daily accruals for very late filings).
- ECI late filing: Loss of instalment payment plan; full tax due upfront.
- Corporate tax return late filing: S$200 initial penalty, additional S$100 per month, and IRAS may issue an estimated assessment.
- GST return late filing: S$200 late filing fee plus daily interest.
- CPF late payment: 1.5% per month (or 18% per annum) of underpayment.
- Director’s personal liability: Section 155 disqualification for repeated failure to file annual returns for three or more consecutive years.
How to Build a Reliable Compliance Calendar
Practically, we recommend the following approach:
- Set up recurring diary reminders in your company calendar 30 days before each deadline.
- Delegate specific deadlines to specific people. CPF and payroll deadlines should sit with your bookkeeper. Corporate secretarial deadlines with your corporate secretary. Tax deadlines with your tax agent.
- Maintain one master compliance calendar file that consolidates all deadlines, owners, and status.
- Cross-check your FYE against your first-year-of-operation deadlines: newly incorporated companies have modified deadlines for their first ECI, first tax return, and first AGM.
- Engage a professional corporate services firm to run the compliance calendar for you if internal resources are stretched. See our corporate secretarial health checks service.
Related Reading
- How to File Your Annual Return With ACRA
- Singapore Corporate Tax 2026 Complete Guide
- Statutory Registers Every Company Must Maintain
- Audit Exemption for Small Companies
Conclusion
Singapore’s compliance regime rewards consistency, not brilliance. Track the deadlines, delegate ownership clearly, and check off the tasks month by month. Most compliance failures happen not because directors did not care, but because the calendar drifted. A single Excel file, or a professionally maintained compliance service, keeps the drift to zero and the penalties to zero as well.
— The Editorial Team, Raffles Corporate Services