Compliance deadline calculator

It applies the deadlines ACRA and IRAS publish for a private company that is not listed, counting from your financial year end. ACRA’s deadlines (accounts to members, the AGM and the Annual Return) fall on the same date 5, 6 and 7 months later, or on the last day of the month where that month is shorter: a 30 June year end has its AGM due on 30 December. IRAS counts ECI to the end of the month when your year ends on a month end, so 30 September gives 31 December. The corporate tax return is always due on 30 November of the Year of Assessment.

Not always. A private company is exempt if it sends its financial statements to all members within 5 months of its year end, although a member can still ask for one. Members can also agree unanimously to dispense with AGMs altogether. A company that does hold one must do so within 6 months of its year end. Our AGM guide covers the exemptions.

No. The Annual Return goes to ACRA and confirms the company’s details, with its financial statements where they must be filed. The corporate income tax return (Form C-S, Form C-S (Lite) or Form C) goes to IRAS. They have different deadlines, and filing one does not cover the other.

No. A company with revenue of S$5 million or below and nil ECI for the year does not need to file, and does not need to tell IRAS. Every other company files within 3 months of its year end, even if IRAS has not sent a reminder.

The year after it ends. A financial year ending at any point in 2026 is assessed in YA 2027, with the tax return due by 30 November 2027. Our Year of Assessment guide explains why.

The same deadlines run from your first financial year end. A new company must also appoint a company secretary within 6 months of incorporation, and an auditor within 3 months unless it is exempt. If the first accounts cover more than 12 months, the profit may have to be split across two Years of Assessment, so check the first tax filing with us. See our compliance timeline for new companies, or how to change your financial year end.

ACRA can extend the Annual Return deadline by 60 days for a fee of S$200, if you apply at least 14 working days before it, and approval is not automatic. For ECI and the corporate tax return, plan to file by the deadline with the best figures you have.

The next phase of the Corporate and Accounting Laws (Amendment) Act 2025 starts. The Annual Return will ask you to confirm the particulars ACRA holds on the company’s officers and members, and whether anyone acts as CEO. AGM and Annual Return deadlines do not change. Read ACRA’s announcement.

No. It is a free tool from Leftright Corporate, built on the rules ACRA, IRAS and the CPF Board publish and last checked on 10 October 2026. Its results are a planning aid, not advice: your company’s own exemptions, extensions or circumstances can change its dates. Confirm them on BizFile+ and myTax Portal, or ask us.