Running a private limited company in Singapore means juggling a year-round calendar of statutory deadlines across three main regulators — ACRA (corporate registry), IRAS (tax), and MOM/CPF Board (employment and CPF). Miss a deadline and you face composition fines, late filing penalties, director disqualification risk, and in extreme cases, strike-off action.
This guide consolidates every recurring compliance deadline into a single year-at-a-glance calendar for 2026, so you and your corporate secretary can plan with confidence.
The Three Layers of Compliance
Every Singapore private company has compliance obligations in three buckets:
- Corporate compliance (ACRA) — annual return, AGM, statutory registers, changes to directors, shareholders, share capital, registered office.
- Tax compliance (IRAS) — Estimated Chargeable Income (ECI), Form C/C-S/C-S Lite, GST returns, withholding tax.
- Employment compliance (MOM, CPF Board, IRAS payroll) — CPF contributions, IR8A, IR21, work pass reporting.
Deadlines That Depend on Your Financial Year End (FYE)
Many deadlines are FYE-dependent, not fixed dates. Singapore companies can pick any FYE, but 31 December is most common. The table below assumes a 31 December FYE — adjust accordingly for other FYEs.
ACRA deadlines (Companies Act 1967)
| Obligation | Deadline | Statute |
|---|---|---|
| Hold Annual General Meeting (AGM) | Within 6 months of FYE (private companies) | Section 175 Companies Act |
| File Annual Return with ACRA | Within 7 months of FYE | Section 197 Companies Act |
| Lodge financial statements (XBRL) | With Annual Return | Section 201 |
| Notify changes to directors/shareholders/registered office | Within 14 days | Various |
| Maintain Register of Registrable Controllers (RORC) | Within 30 days of any change | Section 386AF |
Companies meeting “small company” criteria are exempt from audit but still must file the annual return and lodge unaudited financial statements.
IRAS corporate tax deadlines
| Obligation | Deadline |
|---|---|
| File Estimated Chargeable Income (ECI) | Within 3 months of FYE |
| File Form C-S / Form C-S Lite / Form C | 30 November (paper not accepted — e-filing only) |
| Pay corporate tax (if not on GIRO) | 1 month after Notice of Assessment |
Most small companies file Form C-S (revenue ≤ S$5m, no foreign income, no group claims). Smaller companies (revenue ≤ S$200,000) qualify for Form C-S Lite. See: Form C-S vs Form C vs Form C-S Lite.
GST deadlines (if GST-registered)
| Obligation | Deadline |
|---|---|
| File GST F5 return | 1 month after end of accounting period (usually quarterly) |
| Pay GST | Same as filing deadline |
| Reverse charge / overseas vendor registration | As applicable |
Payroll, CPF and employment deadlines
| Obligation | Deadline |
|---|---|
| CPF contributions | 14th of the following month |
| Submit IR8A (annual employee income) | 1 March each year |
| File IR21 (tax clearance for foreign employee leaving) | At least 1 month before cessation |
| SDL (Skills Development Levy) | Together with CPF, 14th of following month |
| Auto-Inclusion Scheme (AIS) for employee income | By 1 March (mandatory for employers with ≥5 staff) |
Fixed Calendar Deadlines (FYE-Independent)
The following deadlines fall on the same date every year regardless of your FYE:
| Date | Obligation |
|---|---|
| 14th of each month | CPF + SDL for previous month’s payroll |
| End of January | Renewal of business licences (where applicable) |
| 1 March | IR8A submission for employee income |
| 15 April | Personal income tax for sole proprietors / partners |
| 30 November | Corporate Form C-S / C / C-S Lite filing |
| 31 December | Many companies’ FYE; AGM/AR planning begins |
Month-by-Month View (31 December FYE Company)
Here is the cycle in chronological order, assuming a 31 December 2025 FYE:
January 2026
Close prior year accounts. Pay December 2025 CPF/SDL by 14 January. Renew applicable business licences.
February 2026
Prepare IR8A forms. Pay January CPF by 14 February.
March 2026
File IR8A by 1 March. File ECI by 31 March (3 months after 31 December FYE).
April–May 2026
Finalise audited or unaudited financial statements. Director’s report.
June 2026
Hold AGM by 30 June (6 months after FYE).
July 2026
File Annual Return with ACRA by 31 July (7 months after FYE), with XBRL financial statements.
November 2026
File Form C-S / C / C-S Lite by 30 November. Settle corporate tax.
Penalties for Missing Deadlines
- Late AGM: composition fine of S$300; persistent default risks director disqualification under Section 155 Companies Act.
- Late Annual Return: tiered penalty up to S$600 per filing; ACRA may also strike off the company under Section 344.
- Late ECI: IRAS may issue Notice of Assessment based on its own estimate and impose 5% penalty.
- Late Form C: penalty of S$200 increasing to S$1,000, plus potential prosecution.
- Late CPF: 1.5% per month interest, capped at the contribution amount.
- Late GST: 5% penalty on tax due + additional 2% per month (capped at 50%).
The Singapore Companies Act provides ACRA with strike-off powers under Section 344 where a company has not filed for two or more years.
Common Mistakes That Trip Companies Up
- Confusing AGM and AR deadlines. They are different — AGM is 6 months after FYE; AR is 7 months after FYE.
- Forgetting to update RORC. Beneficial owner changes must be lodged within 30 days, separate from director changes.
- Missing the ECI filing because you assumed nil tax. You still need to file ECI even if estimated tax is zero.
- Late CPF when payroll is run on the 28th. CPF is due by the 14th of the next month — easy to miss for small teams.
- Failing to file XBRL with the Annual Return — annual return is incomplete without it.
How a Corporate Secretary Helps
A qualified Singapore corporate secretary maintains the statutory registers, prepares board and shareholder resolutions, files annual returns, and tracks every deadline. Under Section 171 Companies Act, every Singapore company must appoint a corporate secretary within 6 months of incorporation.
For a deeper dive into corporate secretary duties, see Understanding the Role of a Corporate Secretary.
Related reading: Annual Compliance Checklist, Choosing Your Financial Year End, CPF for Singapore Employers 2026.
Useful regulator sites: ACRA, IRAS, MOM.
Raffles Corporate Services manages compliance calendars for hundreds of Singapore private companies. We file your AGM, annual return, XBRL, ECI, and Form C, and we send proactive reminders so nothing slips. If you would like us to take over your compliance calendar, just reach out.
— The Editorial Team, Raffles Corporate Services