When is the Annual Return Due in Singapore, and How to File It (2026)
A private company must file its annual return with ACRA within 7 months after its financial year end. Here is the full timeline and filing process.
When is the annual return due in Singapore?
For a private company, the annual return must be filed with ACRA within 7 months after the end of its financial year (FYE). For a listed (public) company, the deadline is within 5 months after FYE. This obligation is set out in section 197 of the Companies Act 1967.
The 7-month window runs from your FYE date, not from the date of your AGM. If your company holds an AGM, it must generally do so before it files the annual return.
How do the FYE, AGM, AR and ECI deadlines relate?
Three separate deadlines all key off your financial year end. Reading them together avoids missing any of them. The table below assumes a private company with a 31 December FYE, but the month-offsets apply to any FYE date.
| Obligation | Deadline (from FYE) | Example (FYE 31 Dec) | Filed with |
|---|---|---|---|
| AGM (if held) — s175 | Within 6 months after FYE | By 30 Jun | Internal / ACRA |
| Annual Return (AR) — s197 | Within 7 months after FYE | By 31 Jul | ACRA (Bizfile+) |
| Estimated Chargeable Income (ECI) | Within 3 months after FYE | By 31 Mar | IRAS |
How do I file the annual return with ACRA?
Annual returns are filed electronically through Bizfile+, ACRA’s online filing portal. You can file it yourself or appoint a registered filing agent / corporate secretary to file on your company’s behalf.
- Log in to Bizfile+ with your Singpass (or your filing agent files for you).
- Confirm the company’s particulars: registered office, officers, shareholders and share capital.
- Confirm the financial statements / financial year end and, if applicable, that the AGM was held or dispensed with.
- Pay the filing fee and submit. ACRA issues confirmation on successful lodgement.
What is the penalty for filing the annual return late?
Late lodgement of an annual return attracts a penalty. As a guide, ACRA imposes S$300 where the filing is up to 3 months late, and S$600 where it is more than 3 months late. These bands are as commonly published; confirm the current late-lodgement penalty figures on ACRA before relying on exact amounts. Directors can also face further enforcement action for persistent default.
Frequently asked questions
Is the annual return the same as filing taxes?
No. The annual return is filed with ACRA under the Companies Act and confirms your company’s corporate particulars. Tax filings (ECI and Form C/C-S) are separate and go to IRAS.
Do I need to hold an AGM before filing the annual return?
If your company holds an AGM, it should generally be held before the annual return is filed. Many private companies can dispense with the AGM under section 175A — see our AGM guide.
Can I file the annual return myself?
Yes, via Bizfile+ with Singpass. Most companies appoint their corporate secretary or a registered filing agent to prepare and lodge it.
Sources
This article is general information for Singapore corporate service providers, not legal or professional advice. Verify against the primary sources above and your own professional judgement.