Singapore corporate tax filing: the 30 November deadline and ECI for new companies

In short: Every Singapore company must file its YA 2026 Corporate Income Tax Return (Form C-S, Form C-S (Lite) or Form C) at mytax.iras.gov.sg by 30 November 2026, including companies that made a loss, unless IRAS has granted a waiver to file. Separately, Estimated Chargeable Income (ECI) is due within 3 months from the end of the financial year, unless annual revenue is S$5 million or below and ECI is nil. In that case no ECI filing is needed, and there is no need to inform IRAS. A new company that did not close its first set of accounts in 2025, or closed them without starting business or receiving income, does not file for YA 2026. Paul Hype Page & Co. (since 2008) handles accounting and tax filing for Singapore companies.

New company: when is my first filing?

IRAS links each Year of Assessment to the financial year before it. A company incorporated in 2025 files for YA 2026 by 30 Nov 2026 only if it closed its first set of financial statements in 2025 and started business or received income in 2025. If it did not close its first accounts in 2025, or closed them without starting business or receiving income, it does not file for YA 2026. Its first return then follows the YA after its first financial year ends.

YA 2026 Corporate Income Tax Rebate

According to IRAS, the enhanced CIT Rebate for YA 2026 is 50% of the corporate tax payable, and the enhanced CIT Rebate Cash Grant is $2,000. The total maximum benefits of the enhanced CIT Rebate and CIT Rebate Cash Grant that a company may receive for YA 2026 is $40,000. To receive the Cash Grant, a company must be an active company that made CPF contributions to at least one local (Singapore citizen or permanent resident) employee, excluding shareholders who are also directors of the company, in calendar year 2025. IRAS computes the rebate automatically from the ECI or Form C-S/ C-S (Lite)/ C you file, so you don’t claim it separately. Source: IRAS, Corporate Income Tax Rate, Rebates & Tax Exemption Schemes.

Related guides

For what happens when a return is filed late, read when a Singapore company must file its YA 2026 return and what happens if it files late. For a step-by-step view of ECI and Form C-S or Form C obligations, see our guide to corporate tax filing deadlines for ECI and Form C-S or Form C.

What if I miss 30 November?

IRAS states that late filing or non-filing may result in penalties of up to S$5,000, and that directors remain responsible for timely and accurate filing even when a tax agent has been engaged. If a company that must file ECI misses the 3-month deadline, IRAS may issue an estimated Notice of Assessment, and the full tax is then payable within 1 month with no instalments.

Haven’t filed yet? Talk to our accountants before 30 November. WhatsApp us

FAQ

When is the Singapore corporate tax filing deadline?

30 November each year. For YA 2026 the Form C-S, Form C-S (Lite) or Form C is due at mytax.iras.gov.sg by 30 November 2026.

Do I file if my company made a loss?

Yes, as long as the company carried on business or received income during the financial year.

Do I need to file ECI if I have no profit?

No, if annual revenue is S$5 million or below and ECI is nil. The company self-assesses and does not need to inform IRAS.

When is ECI due?

Within 3 months from the end of the company’s financial year.

What is the YA 2026 Corporate Income Tax Rebate?

IRAS grants a CIT Rebate of 50% of the corporate tax payable for YA 2026. Active companies that met the local employee condition also receive a CIT Rebate Cash Grant of $2,000. The total maximum benefits of the CIT Rebate and Cash Grant for YA 2026 is $40,000.

What happens if I file my corporate tax return late?

IRAS states that late filing or non-filing may result in penalties of up to S$5,000.

Paul Hype Page & Co., 30 Petain Road, Singapore 208099 (since 2008). An ACRA-registered public accounting firm and corporate service provider; most of our clients are foreign-owned companies.