Singapore Company Filing Deadline Calculator: ECI, AGM, Annual Return and Form C-S

The main company filing deadlines in Singapore run from your financial year end (FYE). A private company files Estimated Chargeable Income (ECI) within 3 months, holds its AGM within 6 months, files its annual return within 7 months, and files Form C-S or Form C by 30 November of the following year. Enter your FYE below to see your dates and the days left.

The calculator is built for directors who want every ACRA and IRAS date in one place, including those who suspect something is already late. Amounts are in Singapore dollars (SGD), and the rules are as at November 2026.

Key takeaways

• ECI 3 months, AGM 6 months, annual return 7 months after the FYE if the company is not listed (listed: AGM 4 months, annual return 5).
• Form C-S, C-S (Lite) and C are due on 30 November of the year after your FYE.
• ACRA and IRAS count months differently: a 30 June FYE has its AGM due on 30 December, but a 30 September FYE has its ECI due on 31 December.
• Skipping the AGM does not move the 7-month annual return.
• A late annual return costs $300, or $600 after 3 months. A 60-day ACRA extension costs $200 if requested before the deadline.

Table of Contents

1. Company Filing Deadline Calculator
2. Deadline Rules the Calculator Applies
3. Filing Calendar by Financial Year End
4. Worked Example for a 31 December 2025 Year End
5. Do You Need to Hold an AGM?
6. First Financial Year and Changing Your FYE
7. What Happens If You Miss a Filing Deadline?
8. Common Deadline Mistakes
9. When to Get Professional Help
10. Frequently Asked Questions
11. Official Sources

Company Filing Deadline Calculator

Enter the last day of the financial year you are filing for and choose Show my deadlines to get a personal compliance calendar. Red dates have passed; they are overdue only if that filing is still outstanding.

Public holidays, monthly GST periods and first years over 12 months are not modelled.

Deadline Rules the Calculator Applies

Our ECI filing guide explains the ECI waiver and instalments.

How ACRA and IRAS Count the Months

ACRA counts to the same date in the later month: its examples give a 30 June 2025 FYE an AGM date of 30 December 2025 and an annual return date of 30 January 2026. Where that date does not exist, the month's last day applies.

IRAS counts from month end to month end: its examples give a 30 September 2024 FYE an ECI date of 31 December 2024 and make an April to June GST return due on 31 July. A period ending mid-month runs to the same date, so a GST period ending on 5 July 2026 is due on 5 August 2026.

The calculator follows each agency's examples; work to the earlier reading and you will never be late.

Filing Calendar by Financial Year End

For a private company with a month-end FYE in 2026 and no branch register outside Singapore:

Form C-S, C-S (Lite) or C for every row is due on 30 November 2027 (YA 2027), and 30 November 2026 is already an ACRA date for the 30 April, 31 May, 30 June and 31 August year ends.

Worked Example for a 31 December 2025 Year End

Company A, a private company with a 31 December 2025 FYE, calendar GST quarters and employees, gets these dates (plus three later GST returns) on 28 October 2026:

The calculator cannot know what has been filed, so it flags the first five. If they are done, the next jobs are the GST return by Friday 30 October and Form C-S by 30 November.

Do You Need to Hold an AGM?

Public and listed companies must. A private company need not hold an AGM if:

• it sends its financial statements to all members within 5 months after the FYE;
• all members have resolved under section 175A to dispense with AGMs; or
• it is a dormant relevant company: dormant, not listed or a listed company's subsidiary, and with total assets of $500,000 or less.

A member can still demand an AGM up to 14 days before the 6-month date, and a member or the auditor can require a meeting to lay the financial statements within 14 days after they are sent. If your constitution requires a yearly AGM, follow it or amend it.

The annual return can be filed once the financial statements have gone out. If a member later forces an AGM, notify ACRA of its date within 14 days.

First Financial Year and Changing Your FYE

First financial year. ACRA's timelines run from the first FYE like any other, but IRAS's reminders lag: ECI notices start the year after incorporation. If your first accounts close in the year of incorporation and you started business or earned income, request a return with IRAS's "Request for Income Tax Return for Newly Incorporated Companies" form rather than waiting for a notice.

First accounts longer than 12 months are split across two YAs. In IRAS's example, a company incorporated on 15 April 2024 with first accounts to 30 June 2025 has YA 2025 (15 April to 30 June 2024) and YA 2026 (the next 12 months). The calculator shows only the later YA; the new company compliance checklist covers other first-year filings.

Changing your FYE. Changes are free on Bizfile but allowed only for the current or previous financial year, never after a deadline for it has passed, and some need Registrar approval. A change can add an ECI: in IRAS's example, moving from 31 December 2024 to 31 March 2025 created a 3-month YA 2026 period with ECI due 30 June 2025. Read about choosing a financial year end before you change yours.

What Happens If You Miss a Filing Deadline?

Three or more filing convictions within 5 years also disqualify a person as a director for 5 years. Estimate your exposure with the late filing penalty calculator or see Singapore business filing deadlines and penalties.

If a date is close or has passed, act in this order:

1. Before the deadline: if the accounts will not be ready, apply on Bizfile for a 60-day extension ($200 per application) for the AGM, the annual return or both, ideally at least 14 working days ahead. You cannot apply online once the deadline has passed. Our ACRA extension of time guide lists apply-by dates for month-end FYEs.
2. After the deadline: file now. ACRA's penalty doubles after 3 months, and IRAS accepts a late ECI only until it issues an assessment.
3. Estimated assessment received: pay within 1 month, and object within 2 months with the return, financial statements and tax computation.
4. Composition offer or summons: file and pay by the date in the letter, and never ignore a court date.

Common Deadline Mistakes

• Assuming every ACRA date is a month end. A 30 June FYE has its AGM due on 30 December.
• Treating the AGM exemption as a filing exemption. The annual return is still due at 7 months.
• Waiting for an IRAS notice. IRAS says ECI is due within 3 months even if no notification arrives.
• Assuming a dormant company has no deadlines. It still files an annual return every year, and a tax return unless IRAS has granted a waiver.
• Skipping the officer check. Since 20 October 2026, the annual return asks you to confirm that ACRA's records of your directors, CEO, secretary, auditors and relevant members are accurate.
• Using pre-2018 rules. Older guides count the first AGM from incorporation and the annual return from the AGM. For financial years ending on or after 31 August 2018, every ACRA date runs from the FYE.

When to Get Professional Help

You may not need help: with ready accounts and a simple company, you can file the annual return on Bizfile ($60) and ECI and Form C-S on myTax Portal yourself. Help is worth paying for when the financial statements will not be ready in time, XBRL is required, a date has passed, or you are changing your year end.

Tax Filing SG is run by ex-Big 4 Singapore Chartered Accountants (ISCA members) who work with Singapore SMEs. We can act as your company secretary and handle ECI filing and corporate tax filing.

Frequently Asked Questions

When is my annual return due?

Within 7 months after the financial year end for a company that is not listed, and 5 months for a listed one. ACRA counts to the same date, so a 30 June 2025 year end was due by 30 January 2026. You can file only after the AGM, or after sending the financial statements if the company is exempt.

When is ECI due?

Within 3 months after your financial year end. IRAS counts from month end to month end, so a 30 September year end has until 31 December. No ECI is needed if revenue is $5 million or less and the ECI is nil. On GIRO, filing within 1 month of the year end earns up to 10 monthly instalments, against 6 in the third month.

When must a private company hold its AGM?

Within 6 months after its financial year end, unless it is exempt because it sends its financial statements to all members within 5 months, all members have resolved to dispense with AGMs, or it is a dormant relevant company with total assets of $500,000 or less. Even then, a member can demand an AGM up to 14 days before the 6-month deadline.

When is Form C-S due?

On 30 November of the Year of Assessment, the year after your financial year ends: 30 November 2026 for financial years ending in 2025. Form C-S (Lite) and Form C share the date, and loss-making or inactive companies must file unless IRAS has granted a waiver. Form C-S filed from accounting software under #SFFS has until 15 December for YA 2023 to YA 2027.

What happens if a deadline falls on a weekend?

Plan as if nothing moves. The ACRA and IRAS pages that set these filing deadlines do not say a date shifts to the next working day, so file by the working day before it. Payments differ: CPF is due at month end but enforced only if unpaid after the 14th of the next month or the next working day, and IRAS deducts GST GIRO payments on the next working day when the 15th is a weekend or public holiday.

Official Sources

• ACRA: Choosing a company's financial year end (deadline examples)
• ACRA: AGM due dates and requirements
• ACRA: Annual return deadline requirements
• ACRA: Applying for an extension of time
• IRAS: Estimated Chargeable Income (ECI) filing
• IRAS: Guidance on filing Form C-S, C-S (Lite) and C
• IRAS: GST filing due dates
• CPF Board: Making CPF contributions

About Tax Filing SG — We are a Singapore accounting practice run by ex-Big 4 Singapore Chartered Accountants (ISCA). We handle accounting, corporate tax, GST and company secretarial work for Singapore SMEs, including overdue and late filings.

Last updated: 9 November 2026. This article is general information based on IRAS and ACRA guidance as at November 2026, not advice for your specific situation. Rules, rates and deadlines change, so check the official sources above or speak to us before acting.