The compliance year.Every date, for your year end.
A small Singapore company has one date a month with no slack, four counted from its financial year end, and two that are the same for everyone. Pick your year end and the next twelve months are on the right, with a calendar file you can import. Free, no email needed.
- Deadlines from ACRA, IRAS and the CPF Board, checked September 2026.
- Repeating events with a reminder two weeks before each.
- Late annual return: S$300, then S$600. Late CPF: 1.5% a month.
- 14 SeptCPF and Skills Development Levy due · CPF Board
- 14 OctCPF and Skills Development Levy due · CPF Board
- 14 NovCPF and Skills Development Levy due · CPF Board
- 30 NovCorporate tax return (Form C-S or C) due · IRAS
- 14 DecCPF and Skills Development Levy due · CPF Board
- 14 JanCPF and Skills Development Levy due · CPF Board
- 14 FebCPF and Skills Development Levy due · CPF Board
- 1 MarIR8A employee income statements due · IRAS
- 14 MarCPF and Skills Development Levy due · CPF Board
- 31 MarEstimated chargeable income due · IRAS
- 14 AprCPF and Skills Development Levy due · CPF Board
- 14 MayCPF and Skills Development Levy due · CPF Board
- 14 JunCPF and Skills Development Levy due · CPF Board
- 30 JunHold the AGM, or have dispensed with it · ACRA
- 14 JulCPF and Skills Development Levy due · CPF Board
- 31 JulAnnual return due · ACRA
- 14 AugCPF and Skills Development Levy due · CPF Board
Put it in your calendar
One file with every deadline above as a repeating event and a reminder two weeks before each. Works in Google Calendar, Outlook and Apple Calendar. No email needed.
Download the calendar fileEight things on the calendar, and who files them.
Most are routine when someone is watching. All of them are expensive when nobody is.
CPF and SDL, the 14th of every month
Employer and employee CPF for the previous month, plus the Skills Development Levy, paid through CPF EZPay by the 14th. Late payment carries interest at 1.5% a month with a S$5 minimum, and the CPF Board prosecutes employers who fall behind. Set up direct debit and let payroll software submit the file.
Payroll and CPF in detailEstimated chargeable income, three months after year end
An estimate of the year's taxable profit, filed with IRAS within three months of the financial year end. Waived if revenue is S$5 million or under and the estimate is nil, which covers many first years. Filing early gets you more instalments to pay the tax.
The AGM, within six months
A private company holds its annual general meeting within six months of year end, or dispenses with it by a members' resolution and circulates the financial statements instead, which most small companies do. Either way the financial statements have to exist by then, so the accountant needs the books closed a month or two before.
The annual return, within seven months
Filed with ACRA by the corporate secretary within seven months of year end. A solvent exempt private company files a declaration instead of its accounts; others attach the financial statements in XBRL. Late filing costs S$300 up to three months late and S$600 after, and companies that keep missing it can be struck off.
The accounts behind the returnThe tax return, by 30 November
Form C-S for companies with revenue of S$5 million or under, Form C for the rest, filed with IRAS by 30 November of the year of assessment, which is the calendar year after the financial year the profit was earned in. Tax is paid after IRAS assesses the return, in one sum or by twelve monthly GIRO instalments.
IR8A by 1 March, and tax clearance for leavers
Each employee receives an IR8A for last year's pay by 1 March, submitted to IRAS directly if you have five or more employees. Separately, when a foreign employee leaves, tax clearance (IR21) is filed at least a month before their last day and their final pay is held until IRAS confirms the tax. That one has no date on the calendar; it is triggered by the resignation.
GST, quarterly, if you are registered
A return and payment one month after each quarter ends. Only once the company is GST-registered, which is compulsory above S$1 million of taxable turnover. Tick the box in the calendar above to add it.
When to registerThe dates without a date
Changes of director, secretary, shareholder or registered address are filed with ACRA within 14 days. The register of controllers is updated within two days of a change. Employment Pass renewals are due before the pass expires, usually applied for two months ahead. Records are kept for five years. None of these repeat on a schedule, which is why they are the ones providers miss.
What we tell companies about the calendar.
The dates are easy. The question is who owns them. A company with a secretary from one firm, an accountant from another and payroll on software has three people each assuming another one is watching the seventh month. Put the calendar in your own diary and treat the providers as the people who do the work, not the people who remember it.
If you are on a managed firm, ask them for their calendar for your company and compare it with this one. If they do not have one, that tells you something.
The annual return and the tax return are the two that catch foreign-owned companies, because both fall in the months after year end when the parent is busy with its own. Reminder two weeks out, accountant asked for the accounts two months out.
What people ask us
Does the calendar change if my year end is not December?
Yes, and that is why the page asks. ECI, the AGM, the annual return and the GST quarters all count from your financial year end. CPF, IR8A and the tax return are on fixed dates for everyone.
Who is responsible for each filing?
The directors, legally, for all of them. In practice the corporate secretary files the annual return and ACRA changes, the accountant files ECI and the tax return, and payroll software or the accountant handles CPF and IR8A. If you use a managed firm, one engagement covers all three.
What happens if I miss the annual return?
A late fee of S$300 if the return is up to three months late and S$600 after that, per return. Persistent default leads to striking off, and a director of three companies struck off in five years is barred from being a director.
Can I change my financial year end?
Once, by notifying ACRA, if the change does not make a financial year longer than 18 months and you have not changed it in the last five years. Otherwise ACRA's approval is needed. Choose it well at incorporation instead.
Will the calendar file update if the rules change?
No. It is a snapshot of the 2026 rules for your year end. We re-check the deadlines each year and update this page; download it again if IRAS or ACRA move something, which is rare.
Not sure anyone is watching these for you? Tell us who does your books.
Two minutes on the form. A written plan within one business day: whether your current set-up covers the year, what it should cost, and the firm we would use if it does not.