Running a Singapore company means dealing with a steady drumbeat of statutory filings and deadlines throughout the year. Miss one, and you risk late-filing penalties from the Accounting and Corporate Regulatory Authority (ACRA), composition fines from the Inland Revenue Authority of Singapore (IRAS), or worse, disqualification of directors. Yet most SME owners piece together compliance from memory and calendar reminders, which almost always leads to a crisis at year-end.
This 2026 compliance calendar is a single-page overview of every recurring obligation a Singapore private limited company faces in a typical year, based on the Companies Act 1967, the Income Tax Act, the GST Act, and the Employment Act. Use it to build your own tracker or hand it to your corporate secretary as a checkpoint list.
For a business owner running a Singapore company, understanding these deadlines is not optional. It is baseline governance. If any deadline slips, engage Raffles Corporate Services immediately so we can help lodge the filing, apply for waivers where available, and prevent a small oversight from becoming a formal breach.
The Anchor Deadlines: Financial Year End Drives Everything
Almost every compliance date on the Singapore calendar is calculated from your company’s Financial Year End (FYE). Under Section 198 of the Companies Act 1967, every company must set a FYE, most commonly 31 December or 31 March. Once fixed, four core deadlines cascade from that date:
- 3 months after FYE: File Estimated Chargeable Income (ECI) with IRAS.
- 6 months after FYE: Hold the Annual General Meeting (AGM), if not exempted (Section 175 CA).
- 7 months after FYE: File the Annual Return with ACRA (Section 197 CA).
- 30 November: File Form C-S / C-S (Lite) / C corporate tax return with IRAS.
Most SMEs adopt 31 December as their FYE because it aligns with the calendar year and the corporate tax Year of Assessment (YA). Under this default, the year unfolds as follows.
January to March: The Post-Year-End Rush
January
Employers must issue IR8A forms to all employees who worked in the previous calendar year by 1 March. Companies enrolled in the Auto-Inclusion Scheme (AIS) transmit the same data electronically to IRAS by 1 March. Also complete the appointment or reappointment of the auditor if a new financial year has just begun (Section 205, Companies Act).
Bookkeeping teams should close the December ledgers, reconcile bank accounts and pass all year-end adjusting journals in this window.
February
GST-registered companies with a March quarterly cycle must file the January GST F5 return by 1 March. Companies on monthly GST must file each month within one month of period-end.
Start preparing draft financial statements for board review, especially if you have a 31 December FYE. Junior accountants should also begin drafting the tax computation in this window so ECI can be filed with confidence in March.
March
31 March is the ECI filing deadline for companies with a 31 December FYE. Under Section 63 of the Income Tax Act, ECI must be filed within three months of FYE unless the company qualifies for the ECI waiver (annual revenue ≤ S$5 million AND ECI is nil). Late filing triggers an estimated assessment and interest at 5.15% per annum.
April to June: AGM Season
April
Directors sign off on audited or unaudited financial statements. For companies exempt from audit (small companies under Section 205C, Companies Act, being those meeting 2 of 3 criteria: revenue ≤ S$10m, assets ≤ S$10m, employees ≤ 50), directors still owe a personal statutory duty under Section 201 to present a true and fair view.
April is also the practical deadline for property tax if you own commercial or industrial property (assessed by IRAS separately from corporate tax).
May
Send AGM notices to shareholders at least 14 clear days before the AGM date (Section 177, Companies Act), 21 clear days if a special resolution will be tabled. Prepare board resolutions to lay accounts, declare final dividends and appoint auditors. See our guide on board resolutions in Singapore for templates.
June
30 June is the deadline for the AGM if you have a 31 December FYE (Section 175, Companies Act). Private companies exempt from holding a physical AGM under Section 175A can pass a written resolution instead. Full guidance is in our Section 175 AGM guide.
Missing the AGM deadline is a Section 175 offence carrying a fine of up to S$5,000. Every director in default is personally liable.
July: The Annual Return Window
31 July is the deadline for filing the ACRA Annual Return (AR) with the company’s financial statements attached (Section 197, Companies Act) if you have a 31 December FYE. XBRL financial statements are required for non-solvent-exempt companies. Our Section 197 Annual Return guide covers the XBRL rules and exemptions in detail.
Late lodgement penalties escalate from S$300 up to S$600 per year missed. Repeat late-filers may be summoned by ACRA under Section 401.
August to October: The Corporate Tax Return Build
Between August and October, the finance team should finalise the corporate tax computation, capital allowance schedules, group relief calculations (if applicable) and Section 13W disposal exemptions. This is also when your tax agent will assess whether the small company partial tax exemption or the start-up tax exemption applies. IRAS publishes YA-specific e-Tax guides each year; check for updates on rates and reliefs.
GST-registered companies continue to file quarterly (or monthly) GST returns within one month of period-end. For a March-June-September-December quarter cycle, expect return deadlines on 31 January, 30 April, 31 July and 31 October.
November: Corporate Tax Filing
30 November is the deadline to file the Corporate Income Tax return (Form C-S / C-S (Lite) / C) with IRAS for the preceding YA. Under Section 62 of the Income Tax Act, late filing attracts penalties, and IRAS can raise a best-judgement assessment.
Most SMEs qualify for Form C-S (revenue ≤ S$5m, Singapore income only, no group relief or investment allowance claims) or Form C-S (Lite) (revenue ≤ S$200k). Companies with foreign-sourced income, group relief claims, or Section 13W disposals must file the full Form C.
December: Statutory Housekeeping
December is the traditional month for updating statutory registers — Register of Members, Register of Directors, Register of Substantial Shareholders and Register of Registrable Controllers (the RORC). Section 386AF of the Companies Act requires the RORC to be updated within 2 business days of a change. December is when many companies do a full-year sweep to catch any missed updates.
Also confirm that the registered office (Section 142, Companies Act) is still valid and that the office is open to the public for at least 3 hours between 9am and 5pm on business days.
Employment-Related Filings (All Year)
The Central Provident Fund (CPF) contribution for each employee is due by the 14th of the following month. Late payment triggers interest at 18% per annum. The Skills Development Levy (SDL) at 0.25% of monthly wages (capped) is paid together with CPF.
For companies employing foreign workers, Work Permit renewals, S Pass renewals and Employment Pass renewals fall on staggered dates depending on issue date. See our S Pass 2026 guide for detailed procedures.
Event-Driven Filings (No Fixed Date)
Beyond the recurring calendar, ACRA requires event-driven lodgements within tight windows:
- Change of directors, secretary, auditor: file within 14 days (Section 173, Companies Act). Our Section 173 filing guide covers the process.
- Change of registered office or business hours: file within 14 days.
- Allotment of shares: file the Return of Allotment within 14 days (Section 63).
- Share transfer: stamp duty due within 14 days of execution (IRAS).
- Change of company name / constitution: file within 14 days of the special resolution.
- Registrable controller change: update the RORC within 2 business days (Section 386AF).
Compliance Calendar Summary Table
| Deadline | Obligation | Authority |
|---|---|---|
| 1 March | IR8A / AIS submission | IRAS |
| 31 March | ECI (for 31 Dec FYE) | IRAS |
| 30 June | AGM (for 31 Dec FYE) | ACRA |
| 31 July | Annual Return (for 31 Dec FYE) | ACRA |
| 30 November | Form C-S / C-S (Lite) / C | IRAS |
| 14th of each month | CPF + SDL payment | CPF Board |
| End of month + 1 | GST F5 (quarterly / monthly) | IRAS |
| Within 14 days of change | ACRA event filings | ACRA |
| Within 2 business days | RORC update | ACRA |
What Happens If You Miss a Deadline?
Under Section 175(4) of the Companies Act, missing an AGM is a punishable offence for the company and every director in default. ACRA now issues composition penalties electronically, so directors may find out only when a demand appears in their personal Bizfile inbox.
Late filing of the Annual Return under Section 197 triggers escalating penalties: S$300 for filings up to 3 months late, and S$600 thereafter. Persistent late filing can lead to prosecution of directors under Section 401 and disqualification under Section 155.
Tax filing lapses attract IRAS penalties of up to 200% of the tax undercharged (Section 95, Income Tax Act) in the worst case. IRAS is also increasingly using data-matching between the Auto-Inclusion Scheme, GST returns and Form C-S to identify inconsistencies.
How Raffles Corporate Services Keeps You On Track
Every retainer client at Raffles Corporate Services receives a personalised compliance calendar tied to their FYE and industry-specific obligations (GST, MOM levies, MAS licence renewals if applicable). Automated reminders 60, 30 and 7 days ahead of each deadline give directors ample time to sign resolutions and approve filings.
For directors and business owners preferring a self-managed approach, use this calendar as your annual anchor and set your ACRA Bizfile alerts to email you at every deadline. Then engage a corporate secretary at least 90 days before AGM season to draft your board papers.
Compliance is boring — until it isn’t. A missed AGM or an unfiled Annual Return can void bank financing, delay a share transfer, or block a strike-off application. Keeping this calendar visible is the cheapest insurance a Singapore director can buy.
— The Editorial Team, Raffles Corporate Services