When is the AGM due for a Singapore private company?

Within 6 months after the financial year end for a non-listed company. ACRA's examples: a 31 December 2025 FYE gives 30 June 2026, and a 30 June 2025 FYE gives 30 December 2025, not 31 December. A private company need not hold an AGM if it sends the financial statements to all members within 5 months after FYE, or if it is dormant with total assets of S$500,000 or less.

When must a Singapore company file its annual return with ACRA?

Within 7 months after the financial year end for a non-listed company, or within 8 months for a company with share capital and a branch register outside Singapore. A dormant or inactive company must still file. The late lodgment penalty is S$300 if filed up to 3 months late and S$600 if more than 3 months late.

Does my company need to file ECI?

File Estimated Chargeable Income within 3 months from the end of the financial year unless waived. The waiver applies when annual revenue is S$5 million or below and the ECI is nil for the Year of Assessment. A company with revenue above S$5 million must file even if its ECI is nil.

Which Year of Assessment does my financial year fall into?

Income is assessed on a preceding year basis, so the basis period for a Year of Assessment is the financial year ending in the year before it. IRAS's example: with a 31 March year end, the basis period for YA 2026 is 1 April 2024 to 31 March 2025.

Can my company file Form C-S instead of Form C?

Yes, if it is incorporated in Singapore, has annual revenue of S$5 million or below, derives only income taxable at 17% (with limited exceptions) and is not claiming carry-back of capital allowances or losses, group relief, investment allowance, or foreign tax credit and tax deducted at source. Form C-S (Lite) is an option where revenue is S$200,000 or below.

What are the filing deadlines for a Singapore private company after its financial year end?

Every statutory deadline for a Singapore private company runs from one date: the financial year end (FYE). Four of them matter every year: the AGM, the annual return with ACRA, Estimated Chargeable Income (ECI) and the corporate tax return with IRAS. Here is how each is counted, with ACRA's and IRAS's own examples.

The rules stated plainly

These apply to private companies limited by shares that are not listed.

Obligation	Deadline	Agency
AGM	Within 6 months after FYE	ACRA
Annual return	Within 7 months after FYE; 8 months with share capital and a branch register outside Singapore	ACRA
Estimated Chargeable Income	Within 3 months from the end of the financial year, unless waived	IRAS
Form C-S, C-S (Lite) or C	30 November each year, for the Year of Assessment	IRAS

How ACRA counts the months

ACRA's own table shows the counting. A 30 June 2025 FYE gives an AGM deadline of 30 December 2025 and an annual return deadline of 30 January 2026. ACRA keeps the day number of the FYE and moves forward by whole months; it does not jump to the end of the month. A 31 December 2025 FYE gives 30 June 2026 and 31 July 2026, and a 30 September 2025 FYE gives 30 March 2026 and 30 April 2026.

When an AGM is not needed

A private company need not hold an AGM if it sends its financial statements to all members within 5 months after FYE, or if it is dormant, not listed (nor a subsidiary of a listed company) and has total assets of S$500,000 or less. A private company can also dispense with AGMs if all members pass a resolution to do so. Members can still require an AGM by asking up to 14 days before the 6 month deadline.

The ECI waiver

A company need not file ECI for a year if its annual revenue is S$5 million or below for the financial year and its ECI is nil for the Year of Assessment, measured before the partial tax exemption or start-up exemption. The company self-assesses and does not need to tell IRAS. With revenue above S$5 million, ECI must be filed even if it is nil.

Which Year of Assessment

Income is assessed on a preceding year basis: the basis period for a Year of Assessment (YA) is the financial year ending in the year before the YA. So any FYE in 2025 falls in YA 2026, and IRAS requires all YA 2026 returns by 30 November 2026.

Worked examples

Three solvent private companies, none listed, no overseas branch register, revenue between S$200,000 and S$5 million and ECI not nil. The 31 December and 30 June rows for the AGM and annual return are ACRA's own examples. The 31 March row applies ACRA's same counting.

FYE	Statements to members to skip AGM	AGM	Annual return	ECI	YA and tax return due
31 Dec 2025	31 May 2026	30 Jun 2026	31 Jul 2026	31 Mar 2026	YA 2026, 30 Nov 2026
30 Jun 2025	30 Nov 2025	30 Dec 2025	30 Jan 2026	30 Sep 2025	YA 2026, 30 Nov 2026
31 Mar 2026	31 Aug 2026	30 Sep 2026	31 Oct 2026	30 Jun 2026	YA 2027, 30 Nov 2027

Two of these companies have very different gaps between their accounts and the tax return. The 30 June company files its YA 2026 return 17 months after its year end, while the 31 March 2026 company waits until 30 November 2027. The ECI date, however, is always 3 months after FYE.

What late filing costs

Annual return: S$300 if filed up to 3 months after the deadline, S$600 if more than 3 months after (due dates on or after 14 January 2022). ACRA applies it automatically when the late return is filed.
Corporate tax return: IRAS may issue an estimated assessment, and the composition amount can be up to S$5,000 per offence. On conviction a company faces a fine of up to S$5,000 per offence.

Common mistakes

Rounding the AGM date to the month end

A 30 June FYE gives 30 December, not 31 December. Calendars built on "end of the sixth month" are a day late on this and similar year ends.

Assuming a dormant company files nothing

The annual return is required even if the company is inactive or dormant. For tax, IRAS looks at the status in the company's corporate profile: "No Business Done" means a waiver to file has been granted, while "Active" means the Form for Dormant Company must be filed.

Skipping ECI on nil profit with high revenue

The waiver needs both conditions. A company with S$10 million of revenue and nil ECI must still file, as IRAS's own example shows.

Missing the ECI date and losing instalments

IRAS gives instalments only to Singapore registered companies that file ECI within 3 months from FYE and pay by GIRO. File late and the tax is payable without instalments.

Matching the wrong YA

The YA is the year after the FYE, not the year of it. A 31 December 2025 FYE is YA 2026.

How the free kit does it

The free SG Filing Deadlines Kit takes the FYE and the company's status (exempt private company, solvent, small, dormant, overseas branch register, revenue band) and works out the AGM, annual return, ECI and tax return dates using ACRA's month counting, with the options for not holding an AGM, whether the ECI waiver applies, which of Form C, C-S or C-S (Lite) fits, and the financial statements route. Each rule carries its ACRA or IRAS source, and the offline tool checks itself against ACRA's examples.

This article is general reference material for Singapore private companies and not legal or tax advice. Listed companies and their subsidiaries have different deadlines. Check current ACRA and IRAS guidance for your company.