Resources · Compliance calendar
ACRA, IRAS, GST, CPF, MOM — the recurring filings, payments, and registrations a Singapore private company runs on. Indicative timings calculated off your financial year end (FYE). Confirm against your specific structure.
Indicative only. Specific dates depend on your FYE, GST cycle, employee count, and company-specific factors. Confirm with us — we send personalised calendars to clients.
Annual
Estimated Chargeable Income (ECI)
IRASWithin 3 months of financial year end
Companies with revenue above the exemption threshold
An estimate of chargeable income for the year. Filed to IRAS. Companies that qualify for the ECI waiver (revenue ≤ S$5 million and ECI is nil) don't need to file, but the threshold can change — confirm against current IRAS guidance.
Annual Return (ACRA)
ACRAWithin 7 months of financial year end (private companies)
All Singapore-incorporated companies
Filed via BizFile+ to ACRA. Includes confirmation of officers, registered office, share capital, and financial statements (where applicable). Different timelines apply for public companies.
AGM (where applicable)
ACRAWithin 6 months of financial year end (private companies)
Private companies that haven't dispensed with AGMs under the Companies Act
Most private companies can dispense with AGMs subject to conditions in the Companies Act. We assess whether yours can, and document the dispensation properly.
Form C-S / Form C-S Lite / Form C
IRASBy 30 November each Year of Assessment
All Singapore-incorporated companies
Corporate income tax return filed to IRAS. Form C-S is for smaller eligible companies; Form C-S Lite is the simplified version; Form C is the full version for companies that don't qualify for C-S. Singapore assesses corporate tax on a preceding-year basis (YA 2025 is FY 2024).
IR8A (employee earnings)
IRASBy 1 March each year
All employers
IR8A reports each employee's earnings for the preceding calendar year. Submitted to IRAS via the Auto-Inclusion Scheme (AIS) for employers with 5+ employees.
Audit appointment (if applicable)
ACRAThroughout the year, ahead of AR filing
Companies that don't qualify for the small company audit exemption
Singapore's small company audit exemption applies to private companies meeting at least 2 of 3 criteria over 2 consecutive FYs: total revenue ≤ S$10M, total assets ≤ S$10M, and ≤ 50 employees. If you don't qualify, an auditor must be appointed and the financial statements audited before the AR.
Quarterly
GST F5 (quarterly filers)
IRASWithin 1 month after each accounting quarter
GST-registered businesses on a quarterly cycle (most SMEs)
Quarterly GST F5 return submitted to IRAS. Payment due at the same time. Quarter ends depend on your assigned filing cycle.
Monthly
CPF contributions
CPF BoardBy 14th of the following month
Any employer with Singaporean / PR employees
Employer + employee CPF contributions must reach the CPF Board by the 14th of the month following the wage month. Late payment incurs interest.
GST F5 (monthly filers)
IRASWithin 1 month after each calendar month
GST-registered businesses on a monthly cycle
GST F5 return submitted to IRAS. Payment due at the same time. Most SMEs file quarterly — see below.
Event-triggered
GST registration
IRASWithin 30 days of crossing the threshold
Businesses whose taxable turnover exceeds S$1 million (retrospective or prospective test)
Compulsory registration once taxable turnover exceeds S$1M on either a retrospective 12-month basis or a prospective 12-month basis. Voluntary registration is also possible. We assess your position.
Change of officers / shareholders
ACRAWithin 14 days of the change
Any change in directors, secretary, or shareholders
Lodged with ACRA via BizFile+. We handle the resolution drafting, statutory register update, and BizFile filing.
Change of registered office
ACRAWithin 14 days of the change
Any change of registered office address
Lodged with ACRA. Common when companies switch from a service provider's address to their own (or vice versa).
Common questions
Singapore companies set their own FYE — most pick 31 December but many use 30 June, 31 March, or others to match parent companies or operating cycles. ACRA and IRAS deadlines are calculated from your FYE, so the actual calendar dates depend on which FYE you've chosen.
ECI is required unless you qualify for the ECI waiver. The waiver currently applies to companies with annual revenue not exceeding a threshold (set by IRAS — confirm the current figure) and a nil ECI for the year. Most small SMEs above the threshold need to file. We assess this for you each year.
Form C-S is a simplified return for smaller companies that meet IRAS criteria (income tax computation requirements are reduced). Form C-S Lite is an even simpler version for very small companies. Form C is the full return for companies that don't qualify for C-S. We file the right form based on your circumstances.
Compulsory GST registration is triggered when your taxable turnover exceeds S$1 million — either on a retrospective basis (looking back at the past 12 months) or on a prospective basis (where you can reasonably expect to exceed it in the next 12 months). Voluntary registration is available below the threshold. We assess your position and handle the filing.
Many Singapore private companies can dispense with AGMs subject to conditions in the Companies Act. We assess whether yours can, document the dispensation properly, and still ensure shareholders see the required financial information.
No. This is a general reference of recurring deadlines for Singapore SMEs. Your specific obligations depend on your structure, revenue, FYE, GST status, employee count, and other factors. We provide personalised compliance calendars to clients as part of our standard service.
Want this for your company specifically?
Calibrated to your FYE, GST cycle, headcount, and corporate structure. Updated when the rules change. Owned on our calendar, not yours.
