Singapore Income Tax Deadline for Filings with IRAS

This guide provides an overview of the filing deadlines for Singapore private limited companies to stay compliant with the Inland Revenue Authority of Singapore  (IRAS).

Estimated Chargeable Income

Estimated Chargeable Income or ECI is an estimate of a company’s chargeable income for a Year of Assessment (YA). All companies in Singapore are required to submit an ECI within three months from the end of its financial year. It is mandatory to file an ECI regardless of the amount of income. A company with a zero income will file a ‘NIL’ ECI.

31 March 2013 – Deadline for providing Estimated Chargeable Income (ECI) for companies with a 31 December 2012 year end.

Administrative Concession

With effect of YA 2013, companies with financial year ending October 2012 and after are exempt from ECI filing for that year if

  • ECI is Nil AND
  • annual revenue is no more than S$1 million for that financial year.

Corporate Tax Filing Deadline

Year of Assessment Statutory filing deadline
20xx 30 Nov of each year

The filing deadline for corporate income tax return is 30 November. Documents to be submitted are:

  • Tax computation
  • Director’s Report
  • Form C

30 November 2014

Deadline for filing tax returns for the Year of Assessment 2013. No extensions available.

Form C

The Form C has to be submitted by July every year for the preceding FYE unless an ECI had been submitted within three months after the end of its accounting period which will then give the company an extension until December.

Form C-S

In order to reduce the compliance burden for small firms, the Inland Revenue Authority of Singapore (IRAS) has simplified the tax filing process for small companies through the Form C-S. Eligible firms may stand to enjoy an extended deadline i.e. 15 December if they e-file the Form C-S.

To find out more about Form C-S, please visit our page on Simplified Tax Filing via Form C-S.

Individual Tax Filing Deadline

Year of Assessment Statutory filing deadline
20xx 15 April 20xx
15 April 2015 – Deadline for individuals to submit their tax returns for the year of Assessment 2014. This is also the deadline for claiming NOR status for calendar year 2014.