Singapore Compliance Guide
Filing requirements, deadlines, and fees for Singapore business entities.
Filing Obligations
Annual Return
AnnualAll Singapore-incorporated companies must file annual returns with ACRA. Small companies (revenue ≤ SGD 10M, assets ≤ SGD 10M, employees ≤ 50) that meet at least 2 of 3 criteria may file simplified returns.
Within 30 days of AGM (listed) or within 7 months of FYE (non-listed, if no AGM required)
SGD 60 (filing with financial statements); SGD 20 (filing without financial statements for eligible small companies)
SGD 300 if filed within 3 months late; SGD 600 if filed more than 3 months late. Directors may be summoned to court.
Online via BizFile+ portal
Annual General Meeting (AGM)
AnnualPrivate companies must hold an AGM within 6 months of their financial year end. Private companies may dispense with AGM requirements if all members pass a resolution to do so.
Within 6 months of FYE (for non-listed private companies); within 4 months of FYE (for listed companies)
No filing fee for AGM itself
Fine up to SGD 5,000 per offence
Company must hold AGM; no filing with ACRA for AGM itself
Corporate Income Tax Return (Form C/C-S)
AnnualAll companies must file corporate tax returns with the Inland Revenue Authority of Singapore (IRAS). Singapore's headline corporate tax rate is 17%, with partial exemption for the first SGD 200,000.
November 30 (for e-filing)
No filing fee
Fine up to SGD 1,000; estimated assessment issued by IRAS
Online via IRAS myTax Portal
Annual Declaration (LLP)
AnnualLLPs must file an annual declaration with ACRA confirming the LLP's solvency status and other details.
Within 15 months of registration or last declaration
SGD 30
SGD 300 late fee; potential strike-off
Online via BizFile+
Key Dates
Frequently Asked Questions
When must a Singapore company file its annual return?
Within 30 days of the AGM, or within 7 months of the financial year end if the company has dispensed with AGM requirements.
What is the annual return filing fee in Singapore?
SGD 60 for filing with financial statements, or SGD 20 for eligible small companies filing without financial statements.
What is the penalty for late annual return filing?
ACRA imposes a SGD 300 late fee if filed within 3 months of the deadline, increasing to SGD 600 for filings more than 3 months late. Directors may also face court summons.
What is Singapore's corporate tax rate?
The headline rate is 17%. A partial tax exemption applies to the first SGD 200,000 of chargeable income, and new startups may qualify for further exemptions in their first three years.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.