Singapore Company Tax and Annual Filing Requirements in 2026

Singapore's tax filing calendar changed years ago and a surprising amount of content online still hasn't noticed: the old "30 November paper / 15 December e-file" split is gone. Everyone e-files now, on one date. Here's the current corporate tax and annual filing picture, direct from ACRA and IRAS.

What you owe on income

Singapore's standard Corporate Income Tax (CIT) rate is 17% flat on chargeable income, for local and foreign companies alike. Two exemption schemes soften that meaningfully:

Partial Tax Exemption: 75% exemption on the first S$10,000 of normal chargeable income, plus 50% on the next S$190,000 — a maximum exemption of S$102,500 per Year of Assessment.
Start-Up Tax Exemption: for a company's first three consecutive Years of Assessment, 75% exemption on the first S$100,000 plus 50% on the next S$100,000 (conditions apply — no more than 20 shareholders, at least one individual holding ≥10%).

Singapore's annual Budget also periodically layers a one-off CIT rebate on top (a rebate was in effect for YA2026) — treat any rebate figure as a Budget-cycle detail that changes yearly, not a permanent feature, and check the current year's Budget announcement before quoting a specific percentage.

What you owe every year, regardless

ACRA Annual Return. Filed via BizFile+ using CorpPass, within 7 months of financial year-end for a private company with no share capital or overseas register, or 8 months for one with share capital or an overseas branch register. There's no separate ACRA filing fee for the return itself, though an Extension of Time application (up to 60 extra days) costs S$200 and must be requested at least 14 working days before the deadline.

IRAS Corporate Income Tax Return. For YA2026, the deadline is 30 November 2026, filed exclusively through mytax.iras.gov.sg — e-filing has been mandatory for every company since YA2021, so the old paper/e-file date split no longer applies. Form C-S covers companies with revenue up to S$5 million meeting qualifying conditions; Form C-S (Lite) is a simplified version for revenue up to S$200,000.

What happens if you're late

ACRA: S$300 if filed up to 3 months late, S$600 beyond that, escalating to composition sums, court fines up to S$10,000 per charge, director disqualification, and potential striking-off.
IRAS: an estimated Notice of Assessment can be issued (payable within 1 month), a composition sum up to S$5,000, court fines up to S$5,000 (directors personally liable for up to S$10,000 or 12 months' imprisonment for continued non-compliance under s.65B(3)), and — for prolonged non-filing — a penalty of up to twice the tax assessed plus a further fine.

Where to confirm this yourself

ACRA — Annual Return deadlines and requirements: acra.gov.sg
IRAS — Corporate Income Tax rates, rebates and exemptions: iras.gov.sg
IRAS — Filing season 2026: iras.gov.sg

How Otonomos helps

We register and maintain Singapore private limited companies, and track ACRA and IRAS deadlines against your specific financial year-end — including which exemption scheme actually applies, so you're not overpaying in year one.

Set up your Singapore entity with Otonomos: Book a free call · Browse the jurisdiction catalog

Sources: ACRA, acra.gov.sg; IRAS, iras.gov.sg. Verified against official Singapore government pages, Aug 2026.

Disclaimer: No legal, tax, or regulatory advice. Confirm current rates, exemptions, and deadlines with ACRA or IRAS before relying on any figure above, particularly any Budget-year rebate percentage, which changes annually.