Late Filing Penalty Singapore: Itemised Calculator for ACRA, GST and IRAS
The late filing penalty Singapore companies pay depends on what is late and for how long. ACRA charges $300 for an annual return filed up to 3 months late and $600 after that. A late GST return costs $200 plus $200 per completed month, up to $10,000. Unpaid tax draws 5%, then monthly additions, and a late Form C-S risks an estimated assessment and a composition of up to $5,000.
The calculator below itemises your exposure; amounts are in Singapore dollars (SGD), rules are as at November 2026, and Year of Assessment (YA) 2026 corporate tax returns are due by 30 November 2026.
Key takeaways
- Annual return: $300 if filed up to 3 months late, then $600 (returns due from 14 January 2022), plus the $60 filing fee.
- GST return: $200, then $200 per completed month outstanding, up to $10,000 per return.
- Tax paid late: 5%, then, if still unpaid 60 days later, up to 2% a month for GST (cap 50%) or 1% a month for income tax (cap 12%).
- Form C-S or C: no fixed penalty; instead an estimated assessment, a composition of up to $5,000 per offence and possibly a summons.
Table of Contents
- Late Filing Penalty Calculator
- What Are the Late Filing Penalties in Singapore?
- How Is the ACRA Annual Return Late Penalty Calculated?
- How Does the GST Late Filing Penalty Grow?
- How Late Payment Penalties Build Up Month by Month
- What Happens If You File Form C-S or Form C Late?
- How to Reduce or Appeal a Late Filing Penalty
- Mistakes That Make Penalties Bigger
- When Should You Get Professional Help?
- Frequently Asked Questions
- Official Sources
Late Filing Penalty Calculator
Choose what is late and enter the dates or amounts. It works as an ACRA late filing penalty calculator and an IRAS late payment penalty calculator; discretionary amounts show as "up to" and nothing leaves your browser. Need a due date first? Use our company filing deadline calculator.
What Are the Late Filing Penalties in Singapore?
The calculator applies the published rules under the Companies Act 1967, Income Tax Act 1947 and GST Act 1993, as at November 2026:
| What is late | Rule | Source |
|---|---|---|
| Annual return due on or after 14 January 2022 | $300 if filed up to 3 months late, $600 if later | ACRA |
| Annual return due before 14 January 2022 | Flat $300 | ACRA |
| Late AGM or annual return, if ACRA compounds | At least $500 per breach, instead of prosecution | ACRA |
| GST F5 or F8 return | $200, plus $200 per completed month outstanding, up to $10,000 per return | IRAS |
| GST paid late | 5%; if still unpaid 60 days later, up to 2% a month from when the tax became payable, capped at 50% | IRAS |
| Corporate or personal income tax paid late | 5% if unpaid 1 month after the Notice of Assessment (NOA); if still unpaid 60 days later, up to 1% per completed month, capped at 12% | IRAS |
| Form C-S, C-S (Lite) or C not filed by 30 November | Estimated NOA; composition of up to $5,000 per offence; summons, fines and, after 2 or more years, twice the tax assessed | IRAS |
How Is the ACRA Annual Return Late Penalty Calculated?
A private company files its annual return within 7 months after its financial year end (5 months if listed). Bizfile adds the penalty when you file, so your filing date decides it. The calculator ends the $300 band on the same date three months later (or that month's last day); file early if you are close.
Worked example (matches the calculator and ACRA's own example): Company A has a 31 December 2025 year end, so its annual return was due on 31 July 2026.
| Filed on | Days late | Late lodgement penalty | With the $60 fee |
|---|---|---|---|
| 20 August 2026 | 20 | $300 | $360 |
| 31 October 2026 | 92 | $300 | $360 |
| 1 November 2026 | 93 | $600 | $660 |
Other ACRA filings, such as a change of director or registered address, carry $50 within 3 months and $200 after that for due dates from 9 December 2024.
The fixed penalty is the smallest risk. Instead of prosecuting, ACRA may offer a composition of at least $500 per breach. It can debar directors once documents are 3 months overdue, and three filing convictions within 5 years disqualify a director for 5 years. See our guide to ACRA compositions, fines and court summonses.
How Does the GST Late Filing Penalty Grow?
A GST F5 return, or the final F8, is due one month after its accounting period ends, and a "Nil" return is still required. Miss it and IRAS imposes $200 at once, then $200 for every completed month the return stays outstanding, up to $10,000 per return.
Worked example (matches the calculator): a return for April to June 2026 was due on 31 July 2026.
| Filed on | Completed months outstanding | Late submission penalty |
|---|---|---|
| 15 August 2026 | 0 | $200 |
| 28 October 2026 | 2 | $600 |
| 1 September 2030 or later | 49 or more | $10,000 (the cap) |
A month counts as completed once the same date in the next month has passed (31 August 2026 is still $200; 1 September 2026 is $400). IRAS may count the boundary day differently, so do not cut it fine.
Until you file, IRAS can also issue an estimated assessment plus a 5% late payment penalty on it, even for GIRO payers. Filing within 5 years of the period end replaces both with actual figures: in an IRAS example, a $150 penalty on a $3,000 estimate became $65 once $1,300 was declared. Several quarters behind? Our GST filing service can clear them together.
How Late Payment Penalties Build Up Month by Month
GST and income tax both start at 5% and add monthly penalties if the tax is still unpaid 60 days later. The corporate tax late payment penalty grows more slowly, stops sooner and counts months differently.
| GST | Corporate and personal income tax | |
|---|---|---|
| Monthly addition | Up to 2% a month | Up to 1% per completed month |
| Months counted | From when the tax became payable | After the 60-day period |
| Cap on additions | 50% of the unpaid tax | 12% of the unpaid tax |
| Maximum with the 5% | 55% | 17% |
In IRAS's examples, GST of $10,000 due on 31 July 2025 and paid on 16 December 2025 drew 2% for August to November: $500 plus $800. For $10,000 of income tax, a 5% notice dated 1 July 2025 was followed by the first 1% on 1 October 2025, so paying on 15 November 2025 cost $500 plus $200.
What $10,000 of unpaid tax can cost:
| Completed months unpaid after the due date | GST (up to) | Income tax (up to) |
|---|---|---|
| 1 | $500 | $500 |
| 2 | $900 | $500 |
| 3 | $1,100 | $600 |
| 4 | $1,300 | $700 |
| 6 | $1,700 | $900 |
| 12 | $2,900 | $1,500 |
| 14 | $3,300 | $1,700 (cap) |
| 25 or more | $5,500 (cap) | $1,700 (cap) |
The 2-month GST figure assumes the tax was still unpaid 60 days after the 5% penalty.
What Happens If You File Form C-S or Form C Late?
Form C-S, C-S (Lite) and C have no fixed late filing penalty, so the calculator lists possible outcomes instead of a total. Miss the 30 November deadline, even after a loss or with no business, and IRAS may:
- issue an estimated NOA, possibly assuming your income has grown, with the tax due within 1 month even if you object;
- offer a composition of up to $5,000 per offence, depending on your compliance record;
- send a director a section 65B(3) notice; a director convicted of not complying faces a fine of up to $10,000, up to 12 months' imprisonment, or both, per offence;
- issue a summons; after 2 or more years of non-filing, a conviction can bring a penalty of twice the tax assessed plus a fine of up to $5,000 per offence.
Worked example (matches the calculator): Company B has not filed for YA 2024 or YA 2025 and holds an estimated NOA of $8,000. Entering 2 returns and $8,000 shows a $10,000 composition ceiling, $400 (5%) if the tax is paid late plus up to $960 more, court fines of up to $10,000 and, for the assessed year, a court penalty of up to $16,000.
Filing shrinks these numbers. Object within 2 months of the NOA date with the return, financial statements and tax computation: in IRAS's example, a $10,000 estimate was revised to $1,300 and its $500 penalty to $65. Our estimated Notice of Assessment guide explains the steps. Extensions exist only for the current YA, requested after 30 November.
A late ECI has no fixed penalty either, but IRAS may issue an estimated NOA payable within 1 month, without instalments. Individuals who file Form B or B1 late face the same ladder: an estimated assessment, a composition of up to $5,000 per offence and a summons.
How to Reduce or Appeal a Late Filing Penalty
IRAS and ACRA look at what you have fixed before your reasons, so work in this order.
- File every overdue return. It stops GST penalties growing and replaces estimates with real figures, and most waiver appeals need it.
- Pay the tax in full, not just the penalty, so it shows in your tax account by the due date on the penalty notice.
- Check the waiver conditions: no waiver in the past 2 calendar years (late payment); filing before the offer's due date and 2 on-time years (composition); all GST returns filed and paid, with a year of on-time filing (GST late submission).
- Appeal on myTax Portal with the penalty waiver digital service. The outcome is instant, and approved waivers show within 3 working days.
- Use ACRA's Late Lodgment Appeal Form for ACRA penalties. A review takes about four weeks; court dates still stand.
- Can't pay? Ask for a GIRO payment plan. IRAS aims to decide within 15 working days, and a failed deduction cancels the plan.
Our IRAS penalty waiver guide covers the myTax Portal steps and what to write.
Mistakes That Make Penalties Bigger
- Waiting for perfect accounts: after the 3-month mark, the ACRA penalty doubles.
- Ignoring a wrong estimate: the tax is still due within 1 month even if you object, so pay it and object with the real numbers.
- Assuming a dormant company is exempt: it still files an annual return, and a tax return unless IRAS has waived it.
- Leaving it to your agent: IRAS holds directors responsible even if the agent fails to act.
When Should You Get Professional Help?
You don't need an accountant to pay a $300 ACRA penalty or file one late GST return; do it today. Get help when several years are outstanding, an estimated NOA's 2-month objection window is running, or you hold a composition offer, a section 65B(3) notice or a summons.
Tax Filing SG is run by ex-Big 4 Singapore Chartered Accountants (ISCA members). We prepare overdue accounts and returns, file them through Corppass and deal with ACRA and IRAS. Start with our late annual return service or our business filing deadlines and penalties guide.
Frequently Asked Questions
How much is the penalty for late annual return filing in Singapore?
For annual returns due on or after 14 January 2022, ACRA charges $300 if you file up to 3 months after the due date and $600 after that, on top of the $60 filing fee. Earlier returns carry a flat $300. A composition, if offered instead of prosecution, is at least $500 per breach.
What is the penalty for filing GST late?
IRAS imposes $200 as soon as a GST F5 or F8 return is late, then $200 for every completed month it stays outstanding, up to $10,000 per return. Until you file, it can also raise an estimated assessment with a 5% late payment penalty, revised to actual figures if you file within 5 years.
How is the IRAS late payment penalty calculated?
IRAS imposes 5% of the tax unpaid after the due date. If it is still unpaid 60 days later, IRAS may add 1% per completed month for income tax, up to 12%, or 2% a month for GST, up to 50%. Income tax of $10,000 unpaid for 4 completed months costs up to $700.
Is there a maximum late payment penalty?
Yes. Income tax additions stop at 12% of the unpaid tax, so penalties cannot exceed 17% including the first 5%. GST additions stop at 50%, a maximum of 55%. The cap limits penalties only: IRAS can still collect the tax through agents such as your bank, or take legal action.
Can late filing penalties be waived?
Sometimes, once you have fixed the problem. On myTax Portal, IRAS considers waiving a late payment penalty if the tax was paid in full by the due date on the penalty notice and no waiver was granted in the past 2 calendar years. ACRA reviews appeals on its Late Lodgment Appeal Form in about four weeks.
Are late filing penalties tax-deductible?
No. IRAS lists statutory fines and penalties among non-deductible business expenses, and its Form C-S guidance shows fines and penalties being added back in the tax computation. ACRA late lodgement penalties and IRAS late payment or late submission penalties are statutory penalties, so they give no tax saving. Only non-statutory fines and penalties, meaning those not imposed under a law, appear in IRAS's deductible list.
Official Sources
- ACRA: Late annual return penalties
- ACRA: AGM penalties and composition sums
- IRAS: Business expenses, including non-deductible fines and penalties
- IRAS: Late filing of GST returns (F5/F8)
- IRAS: Late payment of GST
- IRAS: Late payment of corporate income tax
- IRAS: Late payment of individual income tax
- IRAS: Late filing of Form C-S, C-S (Lite) and C
Late with ACRA, GST or Form C-S and not sure what you owe?
Send us your notices or due dates on WhatsApp and a Singapore Chartered Accountant will tell you what to file first, what the penalties should be and our fee for your case before you commit.
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.