Singapore Company Annual Compliance Checklist (2026)

Running a Singapore Pte Ltd comes with an annual cycle of compliance obligations spread across ACRA, IRAS, the CPF Board, and (for some companies) the MOM. Missing deadlines attracts fines, penalties, and in serious cases, criminal charges. This checklist organises every key obligation so you know exactly what's due and when.

Master Compliance Table: 31 December FYE

Annual Return (ACRA)

The Annual Return is filed with ACRA and confirms that the information on the public register is accurate. It must be filed within 5 months of your financial year end.

For a 31 December FYE, this means filing by 31 May. Your company secretary handles the Annual Return filing as part of their standard duties.

What the Annual Return includes:

• Confirmation of registered office address
• Current directors and their particulars
• Company secretary details
• Shareholding structure
• For non-small companies: financial statements signed by directors

AGM Requirements

Private companies (Pte Ltd) with more than one shareholder are generally exempt from holding AGMs if they:

• Send financial statements to all shareholders within 5 months of FYE, and
• All shareholders consent to the dispensation of AGM

If any shareholder requests an AGM, you must hold one within 6 months of your FYE. Single-member companies are fully exempt from AGM requirements.

Corporate Tax: ECI and Form C-S

ECI (Estimated Chargeable Income) — Due Within 3 Months of FYE

For a 31 December FYE, ECI is due by 31 March. ECI is a preliminary estimate of your taxable income for the year. Exemptions from ECI filing apply if:

• Annual revenue is S$5 million or below, AND
• ECI is NIL for the YA

Form C-S / Form C — Due 30 November

The full corporate tax return is due by 30 November of the Year of Assessment. For income earned in FY2025 (ending 31 December 2025), the YA is 2026, and Form C-S is due by 30 November 2026.

Form C-S is for companies with annual revenue of S$5 million or below. It requires your profit/loss figures and a few tax adjustments. Your accountant prepares this based on your audited or unaudited financial statements.

GST Returns (If Registered)

GST-registered companies file quarterly returns within 1 month of the end of each accounting period. If your GST accounting quarters run on a calendar-year basis:

• Q1 (Jan–Mar): due 30 April
• Q2 (Apr–Jun): due 31 July
• Q3 (Jul–Sep): due 31 October
• Q4 (Oct–Dec): due 31 January (following year)

You can also request monthly or half-yearly filing from IRAS if your circumstances require it.

Payroll: IR8A Submission by 1 March

If you have employees, you must submit IR8A forms (employee income statements) to IRAS by 1 March each year, reflecting wages paid in the prior year. Most companies participate in IRAS's Auto-Inclusion Scheme (AIS), where you submit employee income data electronically and IRAS pre-fills employees' personal tax returns.

IR8A covers all income paid to employees including:

• Monthly salary
• Bonuses and commissions
• Director's fees
• Allowances and benefits-in-kind
• Stock options (for listed companies)

CPF Contributions: 14th of Each Month

If you have Singapore Citizen or Permanent Resident employees, you must pay CPF (Central Provident Fund) contributions by the 14th of each month for the preceding month's wages.

CPF contribution rates (as of 2026, employees aged below 55):

• Employer contribution: 17% of employee's monthly wage
• Employee contribution: 20% of monthly wage (deducted from salary)
• Total: 37% (up to the CPF salary ceiling of S$6,800/month for ordinary wages)

CPF is only required for Singapore Citizens and PRs. Employment Pass and S Pass holders are not subject to CPF.

Other Ongoing Compliance

MOM Work Pass Renewals

Employment Passes and S Passes must be renewed before expiry (typically every 1–2 years). MOM sends renewal reminders, but it's the employer's responsibility to initiate renewal. A lapsed work pass makes employment illegal.

Business Licence Renewals

If your business requires a specific operating licence (e.g., food business, travel agency, education centre), check the renewal schedule with the relevant regulatory body. Licences are not managed by ACRA or IRAS.

Beneficial Owner Register (RORC)

Since 2017, Singapore companies must maintain a Register of Registrable Controllers (RORC) identifying individuals who have significant control over the company (typically shareholders with >25% stake). This register must be updated within 2 business days of any relevant change and must be filed with ACRA within 2 business days of the company's incorporation or any change.

Compliance Calendar: What to Outsource

Conclusion

Singapore's compliance framework is genuinely manageable — especially compared to many other jurisdictions. The key is knowing the deadlines and having the right professional partners to handle each obligation. Most founders outsource corporate secretarial, accounting, and tax filing entirely, leaving them free to focus on building the business.

Karman offers integrated corporate secretarial, accounting, and tax services so all your deadlines are managed in one place, with proactive reminders and no missed filings. Contact us to discuss an all-in compliance package for your Singapore company.