Market entry guide · Singapore
Singapore Tax
Compliance
Every filing a Singapore private limited company owes IRAS, ACRA and CPF — and the two very different clocks those deadlines run on.
01 — How the calendar works
Singapore runs two clocks
Some deadlines are counted from your financial year end, so every company has a different due date. Others are fixed calendar dates that fall on the same day for everyone. Confusing the two is the most common way a Singapore filing gets missed.
Floating deadlines vs fixed dates
Example uses a 31 December financial year end.
→ Swipe to see both tracks
02 — Corporate income tax
Two filings, a year apart
Corporate tax comes in two stages: an early estimate within three months of your year end, then the real return by 30 November of the following Year of Assessment.
Estimated Chargeable Income
FloatingAn early estimate of taxable income, prepared from management accounts — no audited figures needed. File it and IRAS can spread the tax over instalments; skip it and you lose that option.
The annual return to IRAS
30 NovemberForm C-S, Form C-S (Lite) or Form C, filed through myTax Portal for the Year of Assessment. Every company files — dormant, loss-making or profitable.
Rate and exemptions
17% flatThe headline rate is 17%, but effective rates are far lower for smaller companies. Partial Tax Exemption applies automatically; qualifying new companies can claim the Start-Up Tax Exemption for their first three YAs instead.
Property and investment holding companies are excluded from the start-up scheme.
Which form you file
For companies that already qualify for Form C-S and have straightforward affairs. No financial statements or tax computation submitted — but you must prepare them and hand them over if IRAS asks.
A simplified declaration for companies taxed only at 17% and not claiming things like carry-back relief, group relief, investment allowance or foreign tax credits. Same document-retention rule as the Lite version.
Revenue above S$5 million, or any company failing a Form C-S condition. Financial statements, tax computation and supporting schedules are all filed with the return.
03 — Goods and Services Tax
GST and the F5
GST is 9%. Registration becomes compulsory once taxable turnover passes S$1 million — but once you’re registered, the return is due every quarter regardless of how much you turn over.
When you must register
S$1 millionCompulsory registration is triggered by taxable turnover exceeding S$1 million over the past 12 months, or where you reasonably expect to exceed it in the next 12. Voluntary registration below the threshold is possible and often worthwhile if your customers are GST-registered.
Quarterly Form F5
FloatingDue one month after the end of each accounting period — so a quarter ending 31 December is filed by 31 January. Your quarters depend on the accounting period IRAS assigns you, not on the calendar.
04 — Individual income tax
Personal filing
Directors and employees file on Singapore’s clock, in April, for income earned in the preceding calendar year.
Form B / B1
18 AprilE-filing closes 18 April; paper returns are due 15 April. Form B1 is for employment income, Form B for the self-employed and those with business income.
Who has to file
ThresholdsResidents with total income above S$22,000, or net business income above S$6,000, in the preceding year.
No-Filing Service
Pre-filledMany taxpayers have their return pre-filled under NFS and don’t need to submit anything. It’s still worth checking the figures — reliefs and other income are yours to correct.
05 — As an employer
Payroll obligations
Two recurring duties once you have staff: report their income to IRAS each year, and pay CPF for locals every month.
Auto-Inclusion Scheme
1 MarchEmployers in AIS submit employment income and commission records directly to IRAS, which then pre-fills them into employees’ returns. Submission is due by 1 March for the preceding year.
CPF contributions
MonthlyCPF is payable for Singapore Citizen and Permanent Resident employees. Contributions are due at the end of the month and must reach the CPF Board by the 14th of the following month, with late payment attracting interest.
06 — Company officers and ACRA
The people you must appoint
Two appointments are structural rather than periodic — but both carry continuing obligations, and a vacancy is itself a breach.
Resident director
ContinuousAt least one director must be ordinarily resident in Singapore — a Citizen, Permanent Resident, or Employment Pass or EntrePass holder with a local residential address. The requirement applies at incorporation and every day thereafter.
Company secretary
6 monthsAppoint within six months of incorporation. The secretary must be a natural person ordinarily resident in Singapore, and cannot be the company’s sole director.
AGM and annual return
FloatingA non-listed company holds its AGM within six months of financial year end and files the annual return with ACRA within seven months. Private companies may dispense with the AGM if financial statements go to all members within five months and no member asks for a meeting.
07 — Diary
Dates for a 31 December year end
Fixed dates apply to everyone. The floating ones below are worked out from a 31 December financial year end — recalculate them if yours differs.
| Filing | Deadline |
|---|---|
| Quarterly GST return, Form F5Quarter ending 31 Dec 2025 | 31 Jan 2026 |
| AIS employee income recordsEmployers in the Auto-Inclusion Scheme | 1 Mar 2026 · fixed |
| Estimated Chargeable Income3 months after a 31 Dec 2025 FYE | 31 Mar 2026 |
| Individual income tax, Form B / B1Paper returns 15 Apr | 18 Apr 2026 · fixed |
| AGM, if held6 months after FYE | 30 Jun 2026 |
| Annual return to ACRA7 months after FYE | 31 Jul 2026 |
| Corporate income tax returnForm C-S / C-S (Lite) / Form C, YA 2026 | 30 Nov 2026 · fixed |
| CPF contributionsEvery month you have local employees | 14th of following month |
08 — Where this comes from
Sources and references
Each entry below names the section of this page it supports. Where a figure could not be tied to a primary source, that is stated rather than glossed over.
Singapore filing deadlines — internal research note, OnDemand International, July 2026. The filing list, deadlines and officer requirements on this page were drawn from that note.
Every figure was then checked against the primary sources below. One correction was made: the base note tied the quarterly GST return to businesses with turnover above S$1 million. That figure is the registration threshold — once registered, every business files each accounting period, including nil returns.
-
§ 01 · § 02 — ECI
Inland Revenue Authority of Singapore
Estimated Chargeable Income (ECI) Filing
The three-month deadline from financial year end, the waiver conditions, the point that a company with nil ECI but revenue above S$5 million still files by entering zero, and the YA 2026 CIT Rebate of 50% capped at S$40,000.
-
§ 02 — Which form you file
Inland Revenue Authority of Singapore
Overview of Form C-S / Form C-S (Lite) / Form C
The S$5 million and S$200,000 revenue conditions, the 18-field versus 6-field distinction, the requirement to prepare financial statements even when they aren’t filed, and the rule that any company failing a Form C-S condition must file Form C.
-
§ 02 — Filing and waivers
Inland Revenue Authority of Singapore
Taxbytes — Companies, Self-Employed, Partnerships
Form C-S (Lite) eligibility, the waiver route for dormant companies and those applying to strike off, and the requirement to pay tax stated in the Notice of Assessment within one month.
-
§ 06 — AGM and annual return
Accounting and Corporate Regulatory Authority
AGM and annual return breaches — overview
Section 175 of the Companies Act requiring the AGM within six months after financial year end for non-listed companies, section 197 requiring the annual return within seven months, and the section 175A criteria under which private companies may dispense with the AGM.
-
§ 06 — Officers
Accounting and Corporate Regulatory Authority
acra.gov.sg — company officers
The resident director requirement and eligible categories, the six-month window to appoint a company secretary, the rule that the secretary cannot be the sole director, and the section 171 limit on how long the post may stay vacant. Taken from the base document and linked at domain level rather than to a specific page.
-
§ 03 · § 04 · § 05 — GST, personal tax, AIS
Inland Revenue Authority of Singapore
iras.gov.sg — general guidance
The 9% GST rate and S$1 million registration threshold, Form F5 due one month after each accounting period, the 18 and 15 April personal filing dates, the S$22,000 and S$6,000 filing thresholds, the No-Filing Service, and the 1 March AIS submission date.
-
§ 05 — CPF
Central Provident Fund Board
cpf.gov.sg — employer contributions
CPF liability for Singapore Citizen and Permanent Resident employees, the 14th-of-the-following-month payment deadline, and interest charged on late contributions. Contribution rates vary by age and wage band — check the current rate tables before running payroll.
Primary sources checked 29 July 2026
Before you rely on these dates
Floating deadlines depend entirely on your own financial year end, and reliefs such as the CIT Rebate and start-up exemption are set year by year. Directors remain personally responsible for filings even where a tax agent or corporate secretary is engaged — confirm anything time-critical with IRAS, ACRA or a licensed filing agent.
Last reviewed July 2026.
