# 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.

_Updated 2026-07-09_

Source: /resources/glossary/fye

**In short:** The Financial Year End (FYE) is the last day of a company’s financial year in Singapore. It is the anchor date for statutory deadlines: the AGM (within 6 months), the annual return (within 7 months) and tax filings. Companies choose their FYE and it is recorded with ACRA.

## 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

- [ACRA — Financial year end (FYE)](https://www.acra.gov.sg/how-to-guides/financial-year-end)
- [IRAS — Corporate income tax basics](https://www.iras.gov.sg/taxes/corporate-income-tax)

## Related

- [When is the annual return due?](/resources/annual-return-filing-singapore)
- [Do private companies need an AGM?](/resources/agm-requirements-singapore)
- [Annual Return (glossary)](/resources/glossary/annual-return)