Singapore Company Compliance: Annual Filing Requirements for Foreign-Owned Companies
A practical guide to keeping a Singapore company in good standing. ACRA filings, AGMs, tax returns, and the deadlines that matter.
Why Singapore
Singapore consistently ranks as one of the easiest places in the world to do business. Low corporate tax (17% headline rate, effective rates often lower), strong rule of law, extensive treaty network, and a regulatory environment that is strict but predictable.
For holding companies, regional headquarters, and trading entities, Singapore is a natural choice. But it comes with real compliance obligations that many founders underestimate.
The filing calendar
| Filing | Deadline | Fee |
|---|---|---|
| Annual Return (AR) | Within 30 days of AGM | S$60 (electronic) |
| Annual General Meeting (AGM) | Within 6 months of financial year-end | N/A |
| Corporate Tax Return (Form C/C-S) | 30 November (paper) or 15 December (e-filing) | Free |
| Estimated Chargeable Income (ECI) | Within 3 months of financial year-end | Free |
| GST Returns (if registered) | 1 month after end of accounting period | Free |
Annual Return vs Annual Report
This catches many people out. The Annual Return is the form filed with ACRA (the Accounting and Corporate Regulatory Authority). The Annual Report is a separate document that includes your financial statements and directors' report, which must be presented at the AGM.
You cannot file the Annual Return until you have held the AGM, and you cannot hold the AGM until the Annual Report is ready. This creates a dependency chain that requires planning.
The AGM requirement
Private companies must hold their AGM within 6 months of their financial year-end. For a company with a 31 December year-end, the AGM deadline is 30 June.
Small companies (meeting at least two of: revenue ≤ S$10m, assets ≤ S$10m, employees ≤ 50) can dispense with the AGM requirement if all members agree in writing. This is common for single-shareholder holding companies.
Tax obligations
Singapore operates on a preceding year basis. Your 2026 tax return (Year of Assessment 2027) covers income earned in the financial year ending in 2026.
Estimated Chargeable Income (ECI): Filed within 3 months of your financial year-end. This is an estimate, not the final figure. Companies with revenue under S$5 million and nil ECI are exempt from filing.
Form C-S / Form C: The full corporate tax return, due by 30 November (paper) or 15 December (electronic). Form C-S is a simplified version for companies with revenue under S$5 million and straightforward tax affairs.
Start-up exemption: New companies can claim a 75% exemption on the first S$100,000 of chargeable income and a 50% exemption on the next S$100,000 for the first three years. This can bring the effective tax rate well below 10%.
Penalties
- Late Annual Return: S$300 penalty, escalating to prosecution (fines up to S$5,000)
- Late tax return: S$200 initial penalty, with a further S$200 if still outstanding after 30 days. IRAS may issue an estimated assessment with additional penalties of up to 2x the tax assessed.
- Failure to hold AGM: Fine up to S$5,000 for the company and every officer in default
The company secretary requirement
Every Singapore company must appoint a qualified company secretary within 6 months of incorporation. The secretary must be a natural person ordinarily resident in Singapore. For foreign-owned companies, this typically means engaging a corporate secretarial firm (S$800-2,000 per year).
The secretary is responsible for ensuring compliance with the Companies Act, maintaining statutory registers, and filing returns with ACRA. Choosing a competent secretary is one of the most important compliance decisions you will make.
How CompCal helps
CompCal tracks your Singapore filing deadlines automatically, including the AGM-to-AR dependency chain. When your financial year ends, the system generates alerts for ECI filing (3-month window), AGM scheduling (6-month window), Annual Return (30 days post-AGM), and tax return deadlines.