COMPLIANCE CALENDAR · 2026
Singapore SME Compliance Calendar 2026
The important IRAS, ACRA, GST, payroll and CPF deadlines to put on your business calendar—plus the dates that move with your financial year end.
FIXED 2026 DATES
The year at a glance.
These are the dates most likely to apply to a typical Singapore SME. Special accounting periods, extensions and sector-specific obligations can change the picture.
Employee income reporting
EmployersPrepare Form IR8A and applicable appendices. Employers under the Auto-Inclusion Scheme submit 2025 employment income electronically to IRAS.
ECI for 31 December FYE
CompaniesFile Estimated Chargeable Income for a company with a 31 December 2025 financial year end, unless the company qualifies for a filing waiver.
Individual and partnership income tax
Individuals & partnershipsIndividuals and partnerships that are required to file must submit their YA 2026 income tax returns.
GST return: January–March
GST-registered businessesFile the GST F5 return and pay GST for the standard quarterly accounting period ending 31 March.
ECI for 31 March FYE
CompaniesFile ECI for a company with a 31 March 2026 financial year end, unless a waiver applies.
GST return: April–June
GST-registered businessesFile the GST F5 return and pay GST for the standard quarterly accounting period ending 30 June.
ECI for 30 June FYE
CompaniesFile ECI for a company with a 30 June 2026 financial year end, unless a waiver applies.
GST return: July–September
GST-registered businessesFile the GST F5 return and pay GST for the standard quarterly accounting period ending 30 September.
YA 2026 corporate income tax return
CompaniesFile Form C-S, Form C-S (Lite), Form C or the applicable dormant-company return with IRAS.
ECI for 30 September FYE
CompaniesFile ECI for a company with a 30 September 2026 financial year end, unless a waiver applies.
ROLLING DEADLINES
Dates calculated from your own records.
Every month
CPF contributions
Pay CPF contributions for each month’s wages by the 14th of the following month, or the next working day when the 14th falls on a weekend or public holiday.
1 month after period end
GST filing and payment
Both the GST return and payment are due one month after the end of the accounting period. A nil return is still required when there was no business activity.
3 months after FYE
Estimated Chargeable Income
Companies generally file ECI within three months after financial year end. The waiver applies only when annual revenue is $5 million or below and ECI is nil.
4 or 6 months after FYE
Annual General Meeting
Listed companies generally hold their AGM within four months after FYE; non-listed companies within six months. Exempt private companies may qualify not to hold one.
5 or 7 months after FYE
ACRA annual return
Listed companies generally file within five months after FYE; other companies within seven months.
1 month after assessment
Corporate income tax payment
Corporate income tax is payable within one month from the date of the Notice of Assessment, even when a revision or objection has been filed.
A practical monthly routine.
Close the prior month’s bookkeeping and reconcile every bank, card and payment account.
Check payroll, CPF and employee changes before the contribution deadline.
Review upcoming GST, ECI, ACRA and tax dates at least one month ahead.
Keep invoices, contracts, payroll records and supporting documents organised for each filing.
Escalate unusual transactions early instead of waiting until the return is due.
Common questions.
Does every Singapore company have the same compliance dates?
No. Corporate income tax has a common annual filing date, but ECI, AGM and annual-return deadlines depend on the company’s financial year end. GST deadlines depend on the assigned accounting period.
When is ECI due?
ECI is generally due within three months after the company’s financial year end. A company may qualify for a waiver when annual revenue is $5 million or below and ECI is nil.
When is a Singapore company’s annual return due?
A listed company generally files within five months after financial year end. Other companies generally file within seven months after financial year end.
Do I need to file a GST return when there were no transactions?
Yes. A GST-registered business must submit a nil GST return when there was no business activity during the accounting period.
Official sources
Guidance can change. These primary sources were checked on 27 June 2026.
This calendar provides general information, not tax or legal advice. Your obligations can differ based on entity type, financial year end, GST accounting period and specific notices issued by the authorities.