What is FYE (Financial Year End) in Singapore? (2026)
The FYE is the last day of a company’s financial year — the anchor date from which AGM, annual return and tax deadlines are counted.
Why does the FYE matter?
The FYE sets the clock for a company’s annual compliance. A private company must hold its AGM (if not exempt) within 6 months after FYE and file its annual return with ACRA within 7 months after FYE. For tax, Estimated Chargeable Income (ECI) is generally due to IRAS within 3 months after FYE.
Can a company change its FYE?
Yes. A company may change its FYE, but ACRA’s rules limit changes — for example, the financial year must generally not exceed 18 months for the first year, and changes to a previously notified FYE may require ACRA approval in certain cases. These rules — including the 18-month limit — are as commonly published; confirm the current FYE change rules on ACRA before relying on them.
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.