- Osome Blog SG
- 2026 Tax Deadlines in Singapore
Key Singapore Corporate Tax Submission Deadlines to Know in 2026
- Modified: 2 October 2026
- 8 min read
- Taxes & Compliance
Rodney Wong
Author
Rodney helps customers in Singapore navigate their way through the details and benefits of our products and services, and to see how the application of technology to their needs could be a game changer for their business. A big believer in the power of the written word, he makes tech topics accessible, applicable, but most of all, useful, to encourage entrepreneurs to chase that big idea.
Imran Marican
Reviewer
Imran Marican, ATA SCTP member, is our Corporate Tax Assistant Manager based in Singapore, with almost a decade of experience in Singapore corporate tax. With in-depth knowledge of Singapore corporate tax law and regulations, he can help with corporate tax compliance that matters to every company. While our business writers transform complicated tax jargon into easy-to-understand concepts, as a reviewer for the Osome blog, Imran ensures our content is accurate and relevant, helping our readers boost their businesses with helpful tips and insights.
Rasool Beevi
Reviewer
Rasool Beevi, our Assistant Accounting Operations Manager, plays a key role in maintaining seamless financial operations. With in-depth expertise in accounting processes and compliance, she ensures accuracy and efficiency in financial reporting. While our business writers simplify complex accounting topics, Rasool reviews our content to ensure it remains precise, practical, and valuable for business owners looking to manage their finances effectively.
For many entrepreneurs, tax season is the most dreaded time of the year. While mundane, paying tax is part and parcel of running a business. Here’s the good news – getting a head start on your company tax return deadline for the year can help you be prepared, so you won’t have to be flustered when the deadlines are nearing.
What’s the Deadline for Filing My Corporate Tax?
The Singapore tax calendar can be found below:
Date | What to file |
|---|---|
| 31 January 2026 | Goods and Services Tax (GST) return for companies with FY ending in December |
| 1 March 2026 | Employment income e-submission, Commission e-submission |
| 31 March 2026 | Estimated Chargeable Income (ECI) for companies with FY ending in December (GIRO plan holders have a deadline of 26 March) |
| 15 April 2026 | Individual income tax (paper form) |
| 18 April 2026 | e-File individual income tax |
| 30 April 2026 | Goods and Services Tax (GST) return for companies with FY ending in March |
| 30 June 2026 | Estimated Chargeable Income (ECI) for companies with FY ending in March (GIRO plan holders have a deadline of 26 June) |
| 31 July 2026 | Goods and Services Tax (GST) return for companies with FY ending in June |
| 30 September 2026 | Estimated Chargeable Income (ECI) for companies with FY ending in June (GIRO plan holders have a deadline of 26 September) |
| 31 October 2026 | Goods and Services Tax (GST) return for companies with FY ending in September |
| 30 November 2026 | Corporate Income Tax Return (Form C-S/ Form C-S (Lite)/ Form C) |
| 31 December 2026 | Estimated Chargeable Income (ECI) for companies with FY ending in September (GIRO plan holders have a deadline of 26 December) |
Other key dates to bear in mind:
What | When |
|---|---|
| Annual General Meeting (AGM) | To be held within 6 months from the date of (FYE) |
| Annual return (AR) | To be filed with the Accounting and Corporate Regulatory Authority (ACRA) within 7 months from the date of the FYE |
Looking to simplify your corporate tax filing and bookkeeping? Osome offers expert accounting services tailored for Singapore businesses, ensuring your corporate income tax returns and filings are accurate and submitted on time. Contact us today!
Who Needs To File Company Tax in Singapore?
Under the Income Tax Act, all companies will have to pay corporate taxes, regardless of their tax residency status. Any chargeable income acquired from Singapore, or foreign-sourced income that’s remitted to Singapore, will have corporate tax imposed.
Singapore tax resident companies benefit from some exemptions and incentives that are not offered to non-tax resident companies.
f you run an ecommerce business in Singapore, you are still required to pay taxes. Additionally, freelancers and self-employed individuals will also have tax obligations.
Understand Singapore taxes at a glance
Our free guide breaks down Singapore’s tax rates, employee-related taxes, and the exemptions and reliefs your business may qualify for — clearly and simply
When Do I File Company Tax?
The income your company makes in a financial year (FY) will be assessed and taxed in the next year. The following year is also known as the Year of Assessment (YA). After the end of your company’s FY, you will have to prepare your company’s accounts and tax returns.
To determine your company's financial year, you can choose a financial year-end (FYE). In Singapore, the FYE can be any given date in the calendar year.
To simplify things, most companies pick 31 December to be the FYE. Other typical options are the last day of every quarter. If your FYE is not 31 December, then you will have to inform the Inland Revenue Authority of Singapore (IRAS). See the example below.
Financial Year-End | Financial Year | Year of Assessment |
|---|---|---|
| 30 Jun | 1 Jul 2024 - 30 Jun 2025 | 2026 |
| 30 Sep | 1 Oct 2024 - 30 Sep 2025 | 2026 |
| 31 Dec | 1 Jan 2024 - 31 Dec 2025 | 2026 |
What Is Singapore’s Corporate Income Tax Rate?
Singapore’s headline corporate income tax rate is a flat 17% of chargeable income. The rate applies to both local and foreign companies that are subject to Singapore corporate income tax. Singapore has maintained the 17% headline rate since 2010, although the effective tax rate can be lower after applying available exemptions, deductions, and tax incentives.
The headline rate is therefore different from the effective corporate tax rate, which reflects the actual amount of tax payable after applicable reliefs and exemptions. For example, qualifying companies may benefit from Singapore’s partial tax exemption schemes, while eligible newly incorporated companies may qualify for the Start-Up Tax Exemption for their first three consecutive Years of Assessment.
What General Tax Exemptions Are Available to Singapore Companies?
Singapore companies may qualify for partial tax exemptions that reduce the amount of chargeable income subject to the 17% corporate income tax rate. Qualifying newly incorporated companies can also benefit from the Start-Up Tax Exemption (SUTE) for their first three consecutive Years of Assessment.
Under the Start-Up Tax Exemption, qualifying companies receive:
| Tax exemption | Chargeable income covered | Exemption |
| First tier | First S$ 100,000 | 75% |
| Second tier | Next S$ 100,000 | 50% |
The exemptions apply to normal chargeable income. Any chargeable income above the applicable exemption limits is generally taxed at the prevailing corporate income tax rate of 17%.
Who Qualifies for the Start-Up Tax Exemption?
A newly incorporated company must meet specific conditions to qualify for the Start-Up Tax Exemption. The company must:
- Be incorporated in Singapore.
- Be a Singapore tax resident.
- Have no more than 20 shareholders.
- Have at least one individual shareholder who holds at least 10% of the ordinary shares.
Annual return filing made easy
Keep your Singapore business on track with our comprehensive annual return filing services. From preparing financial statements to conducting your company's AGM, we've got you covered.
Which Type of Tax Return Do You Fall Into?
There are two types of tax returns for tax filing in Singapore, namely the Estimated Chargeable Income (ECI) and Form C/C-S/C-S Lite.
1 Estimated Chargeable Income (ECI)
ECI is an estimate of your company's profits that will be taxed after deducting tax-allowable expenses. Your company will also have to state its revenue along with ECI.
Companies can be exempted from ECI filing if they fulfil these conditions:
- The FY’s revenue is no more than S$ 5,000,0000
- The ECI is nil in the YA
If your company meets the conditions, you do not have to inform IRAS that you will not be filing ECI.
2 Form C-S/C-S Lite/C
Form C-S/C-S Lite/C is a Corporate Income Tax Return for the declaration of your company's actual income. Compared to the ECI report, this form gives a more detailed breakdown of your company's financial health. After your company's FY ends, you will have 11 months to prepare and file the respective form with IRAS.
Form C-S | Form C-S (Lite) | Form C | |
|---|---|---|---|
| What | Simplified form compared to Form C, with half of Form C's fields to complete. Form C-S allows SMEs in Singapore to simplify company tax filing. | Introduced in 2020, Form C-S Lite is the simplest Singapore tax return available, with only 6 main fields. This helps to further alleviate the chore of SME filing corporate tax in Singapore | Companies not eligible for Form C-S or Form C-S Lite will have to file Form C |
| Qualifying companies | Companies incorporated in Singapore, with an annual revenue of S$ 5 million or below | Companies incorporated in Singapore, with an annual revenue of S$ 200,000 or below | All companies |
| Supporting documents | Submission of financial statements and tax computations not is required | Submission of financial statements and tax computations is not required | Submission of financial statements and tax computations is required |
How Do I File Tax Returns in Singapore?
To file corporate tax in Singapore, simply follow these steps:
- Log in to MyTax Portal along with your company’s CorpPass. You can file the tax returns by yourself, or authorise your staff or a third party in CorpPass to grant them access to file taxes on your company's behalf. You or any authorised person will then have to verify through SMS (or OneKey Token).
- Follow the instructions given by IRAS to file ECI or Form C-S/C.
- Click on "Corporate Tax" on the menu bar, and select "File ECI" or "File Form C-S/C".
- Follow the instructions provided by IRAS, and begin your filing process.
What Do I Do After Filing Tax Returns?
By 31 May the following year, IRAS will send you the Notice of Assessment (NOA) after reviewing your company's tax returns. This NOA provides a detailed statement of your company’s tax liabilities as well as an opportunity for your company to object to IRAS’ tax assessment if you wish to do so.
If there are no issues, you will have to pay the corporate tax within 30 days from the NOA's date. This can be done through interbank GIRO, cheque, telegraphic transfer, or internet banking.
What Are the Penalties for Late or Non-Payment of Tax?
Late payment of corporate tax may lead to a 5% penalty, and further 1% penalties for every month that tax remains unpaid, up to a 12% penalty. Additionally, IRAS could take legal action or further enforcement to recover the unpaid tax.
In the event of tax evasion, when someone deliberately gives the IRAS inaccurate or incomplete information about company activities to reduce tax liability or get undue tax credits and refunds, an investigation will be launched.
Tax evasion is a serious criminal offence, and investigations may take 15 to 24 months. Investigations may involve surprise searches or visits to residences and company premises to dig up accounting records and relevant documents. Findings discovered during investigations will be discussed with the company in question, through meetings arranged by IRAS. Penalties may then be imposed accordingly, factoring in the company's investigation cooperativeness and whether there was an intention to evade taxes.
In situations where there was an intention to evade taxes, penalties could include:
- Up to S$ 50,000 in fines
- Up to 400% of the tax is undercharged in financial penalties
- Up to 5 years imprisonment for the relevant individual
In addition to IRAS penalties, companies should be aware of ACRA's enforcement actions for missed annual return filings. ACRA has implemented "red notices" as formal pre-warnings before escalating to summonses. These notices serve as a final opportunity to rectify late filings before more severe enforcement measures are taken.
How Can Osome Help With Annual Return Filing in Singapore?
Osome simplifies annual return filing by handling all regulatory requirements for your Singapore company. Our team of expert accountants and company secretaries ensures your filings are accurate, complete, and submitted on time via BizFile+. We track deadlines, provide reminders, and prepare all necessary documents, reducing the risk of penalties or enforcement actions.
With Osome’s accounting packages, you can also manage bookkeeping, payroll, and corporate secretarial tasks in one place. By outsourcing compliance to Osome, you gain more time to focus on growing your business while staying fully compliant with Singapore regulations.
Rodney helps customers in Singapore navigate their way through the details and benefits of our products and services, and to see how the application of technology to their needs could be a game changer for their business. A big believer in the power of the written word, he makes tech topics accessible, applicable, but most of all, useful, to encourage entrepreneurs to chase that big idea.
