What does a Singapore company file with ACRA and IRAS each year? The annual return, ECI and tax return on one timeline

The short answer: a private company in Singapore runs two independent filing tracks every year. One sits under company law and goes to the Accounting and Corporate Regulatory Authority (ACRA): the annual general meeting (AGM) and the annual return. The other sits under tax law and goes to the Inland Revenue Authority of Singapore (IRAS): Estimated Chargeable Income (ECI) and the corporate income tax return (Form C-S, Form C-S (Lite) or Form C). Every deadline except the tax return is counted from the company’s financial year end (FYE); the tax return is due by 30 November each year.

This article is based on information published by ACRA and IRAS, current as at 3 November 2026.

One timeline: a company with a 31 December 2025 year end

Take a non-listed private company whose financial year ended on 31 December 2025:

By	What	Who
31 March 2026	File ECI (within 3 months of FYE, unless waived)	IRAS
31 May 2026	Send financial statements to all members, which lets a private company skip the AGM (within 5 months of FYE)	Internal
30 June 2026	Hold the AGM (within 6 months of FYE)	Internal
31 July 2026	File the annual return (within 7 months of FYE)	ACRA
30 November 2026	File the Year of Assessment (YA) 2026 tax return	IRAS

A different year end shifts the first four dates. The 30 November date stays fixed, but it always covers the financial year that ended in the previous calendar year.

The ACRA track: when are the AGM and annual return due?

According to ACRA’s annual return deadlines, a non-listed company must file its annual return within 7 months after its FYE, or within 8 months if it has a share capital and an overseas branch register. Late filing carries a penalty of up to S$600.

The annual return is an online form covering the company’s name and registration number, company type, business activities and registered office, its directors, secretary and members, share information, and financial statements where required. ACRA is explicit that a company must file even if it is inactive or dormant, or IRAS has granted it a tax filing waiver.

The AGM comes first. Under ACRA’s AGM rules, a non-listed company must hold it within 6 months after its FYE. A private company does not need to hold one if:

• it sends its financial statements to all members within 5 months of the FYE;
• all members pass a resolution to dispense with the AGM; or
• it is dormant, is not listed (nor a subsidiary of a listed company), and has total assets of S$500,000 or less.

A private company may also deal with AGM matters by written resolution. Whether or not an AGM is held, its details must be declared in the annual return.

From 20 October 2026 the annual return also asks the filer to confirm officer particulars and to say whether anyone performs the role of CEO. We covered that in our piece on the annual return changes.

The IRAS track: how do ECI and the tax return work?

First comes ECI, the company’s estimate of its taxable profit for a Year of Assessment. IRAS’s ECI page says it is generally due within 3 months of the financial year end. A company need not file ECI, and need not tell IRAS, if both of these hold:

• its annual revenue for the financial year is S$5 million or less; and
• its ECI for the Year of Assessment is nil.

Filing early also helps cash flow. A company paying by GIRO gets 10 instalments if it files ECI within 1 month of year end, 8 within 2 months, 6 within 3 months, and none after that.

Then comes the tax return. Singapore taxes by Year of Assessment: YA 2026 covers the financial year that ended in 2025. IRAS’s 2026 filing season page says every company must file its YA 2026 return by 30 November 2026 unless it has a waiver. The form depends on size:

• Form C-S: annual revenue of S$5 million or less, plus other qualifying conditions;
• Form C-S (Lite): qualifies for Form C-S and has annual revenue of S$200,000 or less;
• Form C: everyone else.

A loss-making company must still file if it carried on business or received income. Dormant companies depend on their status: one marked “No Business Done” need not file, while one marked “Active” uses the dormant company form. IRAS stresses that directors remain responsible for filing on time and accurately even when a tax agent is engaged. Late or non-filing can bring penalties of up to S$5,000 and a court summons.

Beyond the company: your own tax return

If you are a Singapore tax resident yourself, or have Singapore-taxable income, your personal return is a separate obligation. IRAS’s individual filing deadline is 18 April each year, for the previous calendar year’s income. Director’s fees, salary or dividends paid to you by the company should line up between the company’s books and your own return.

Frequently asked questions

My company has existed for over a year but has not started trading. Do I still file? Yes. Dormancy does not excuse the ACRA annual return. On the IRAS side it depends on the company’s status and whether it has a waiver; if in doubt, file.

Can the ACRA annual return and the IRAS tax return be filed together? No. They are separate obligations to separate agencies under separate laws, with different deadlines. Filing one does not satisfy the other.

If our ECI is nil, is there nothing to file? No. Revenue of S$5 million or less and nil ECI only waives the ECI. The year’s tax return is still due by 30 November.

Can I pick any financial year end? You choose it at incorporation, and it sets the position of every deadline that follows. It is worth choosing with your own calendar and your bookkeeping and audit cycle in mind.

Fitting the filing rhythm into the family plan

For most families settling in Singapore, the local company is the vehicle that carries the residency and wealth plan. Filing returns on time and accurately matters well beyond avoiding a fine: it feeds into pass renewals, bank due diligence and the track record behind any later restructuring. When PASSION INTERACTIVE plans a family’s move as a whole, the company’s annual filing cycle is considered together with personal tax and residency planning.

This article is general information and does not constitute financial, legal or tax advice. Rely on written advice from a licensed professional for any specific arrangement.