Annual Return and AGM Deadlines for Singapore Companies

Annual Return and AGM deadlines at a glance

These are the deadlines ACRA sets for companies. The Annual Return deadline is one month longer for a company with share capital that keeps a branch register of members outside Singapore.

ACRA publishes these on its pages for AGM due dates and Annual Return deadlines.

Worked examples for common year ends

For a private company that is not listed:

ACRA counts to the same date in the later month. When that month is shorter, the deadline falls on its last day. That is why a 30 June FYE gives an AGM deadline of 30 December rather than 31 December, while a 31 December FYE gives 30 June.

Does your company need to hold an AGM?

A private company does not need to hold an AGM if it sends its financial statements to all members within 5 months after FYE. A dormant company is also exempt if it is not listed, is not a subsidiary of a listed company and has total assets of S$500,000 or less.

A private company can also do away with AGMs altogether if all its members pass a resolution to dispense with them. Members keep two safeguards:

• any member can ask for an AGM up to 14 days before the 6-month deadline, and the company must then hold one within 6 months after FYE;
• a member or the auditor can ask for a general meeting within 14 days of receiving the financial statements, and the company must hold it within 14 days of the request.

Our guide to AGMs in Singapore explains how the meeting itself works.

The usual order of the year-end steps

The Annual Return comes last because it records how the company dealt with its financial statements. For most private companies the sequence is:

1. Close the accounts. Prepare the financial statements for the year, and have them audited if the company is not exempt from audit.
2. Directors approve the financial statements.
3. Send them to members or lay them at the AGM. Sending them within 5 months after FYE means no AGM is needed. Otherwise, present them at an AGM held within 6 months.
4. File the Annual Return on Bizfile within 7 months after FYE, together with the financial statements in XBRL format where they must be filed.

Not every company files financial statements. A solvent exempt private company doesn't have to, although it declares its solvency online when it files the Annual Return. A dormant company that meets the conditions in the Companies Act doesn't have to prepare financial statements at all. See our guides to exempt private companies and audit and XBRL requirements. For the filing screens themselves, see how to file an Annual Return.

What changes from 20 October 2026

From 20 October 2026, the filer must confirm that the latest particulars held by ACRA are accurate for the company's directors, CEO, secretary, auditors and relevant members. The Annual Return also asks whether anyone performs the role of CEO in the company. A company limited by guarantee must confirm its total number of members.

The deadlines stay the same. In practice, check the company's Bizfile profile before you file and lodge any outstanding changes first. Our article on the ACRA changes from 20 October 2026 covers them in full.

Can you get more time?

Yes. You can apply on Bizfile for a 60-day extension to hold the AGM, file the Annual Return, or both. Each application costs S$200 and the fee is not refunded if the application is rejected or withdrawn.

• Apply at least 14 working days before the deadline. You can't apply online once the deadline has passed.
• A director, the company secretary or a corporate service provider can apply for the company.
• A further extension costs another S$200, and ACRA rarely grants one without strong supporting reasons.

ACRA's page on extensions of time for Annual Returns lists the supporting documents it asks for.

What happens if you file late?

ACRA charges a late lodgement penalty automatically when you file a late Annual Return on Bizfile:

A late AGM is a separate breach. ACRA can offer a composition sum of at least S$500 for each breach instead of prosecuting, so a late AGM and a late Annual Return can mean two. If the matter goes to court, the fine can reach S$10,000 per charge.

Repeated breaches have longer-term consequences. A director convicted of three or more filing offences within five years is disqualified for five years, and ACRA can strike off a company that stops filing.

Common questions

Does a dormant company still file an Annual Return?

Yes. Every company files an Annual Return, including inactive and dormant ones. A dormant company may be exempt from holding an AGM or preparing financial statements, but the Annual Return itself is still due. We look after this through our dormant company compliance service.

Can we change our FYE to push back a deadline?

Not once the deadline has passed. ACRA doesn't accept a change of FYE after the filing deadline for the current year end. If you are thinking about a different year end, our guide on choosing a financial year end explains the trade-offs.

Is the Annual Return the same as the corporate tax return?

No. The Annual Return goes to ACRA. The corporate tax return (Form C-S, Form C-S (Lite) or Form C) goes to IRAS and is due by 30 November. Our annual compliance guide sets out both sets of obligations side by side.