NEBIS.AI / TOOLS / FILING DEADLINES

Your company's filing deadlines, from one date.

Enter the financial year end to see when the ECI, the AGM or financial statements to members, the annual return and the corporate tax return are due. For Singapore companies with years ending on or after 31 August 2018.

Financial year endType of company

Will the company hold an AGM for this year?

The rules it applies

What the answer is based on.

/ 01

ECI: 3 months

Estimated Chargeable Income is filed with IRAS within 3 months after the year end, unless annual revenue is S$5 million or below and the ECI is nil.

/ 02

AGM: 6 months

An AGM is held within 6 months after the year end (4 months for a listed company), with the financial statements sent to members at least 14 days before it.

/ 03

No AGM: 5 months

A private company need not hold an AGM if it sends its financial statements to members within 5 months after the year end, or its members have resolved to dispense with AGMs. If it misses the 5 months, it holds the AGM.

/ 04

Annual return: 7 months

The annual return is filed with ACRA within 7 months after the year end (5 months for a listed company), with the financial statements unless the company is a solvent exempt private company.

/ 05

Form C-S or C: 30 November

The corporate tax return is due on 30 November of the Year of Assessment, which is the year after the calendar year in which the financial year ends.

/ 06

How dates are counted

A month-end year end gives month-end deadlines: a 31 December year end has an AGM deadline of 30 June. The calculator does not adjust dates for weekends or public holidays; file by the date shown.

Sources: Companies Act 1967, s 175 · s 175A · s 197 · IRAS: ECI filing · IRAS: basic guide to corporate income tax. Last checked 24 October 2026. This tool gives general information, not advice for your company.

Questions

Asked and answered.

When is my ECI, Form C-S and annual return due in Singapore? +

From the financial year end: ECI within 3 months, the annual return within 7 months (5 months if listed), and Form C-S or Form C on 30 November of the following year. For a 31 December 2025 year end that is 31 March 2026, 31 July 2026 and 30 November 2026.

When must a private company hold its AGM? +

Within 6 months after the financial year end. A private company need not hold one if it sends its financial statements to members within 5 months after the year end, or its members have unanimously resolved to dispense with AGMs, though any member can still require one.

Does a company have to file ECI if it made a loss? +

Not if its annual revenue is S$5 million or below and its ECI is nil. Otherwise it files within 3 months after the year end.

Which Year of Assessment is my financial year? +

Usually the year after the calendar year in which the financial year ends. A year ending 30 June 2026 is Year of Assessment 2027, with Form C-S or C due on 30 November 2027. A first accounting period or a change of year end can change this; check with IRAS.

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