Singapore Compliance Calendar 2026: Every Filing Deadline SMEs Must Know

Missing a filing deadline in Singapore isn't a minor administrative hiccup. It triggers automatic penalties, interest charges, and in some cases personal liability for directors. I learned this the hard way early in my career when a client's CPF payment was two days late — the interest charges were small, but the hassle of getting the CPF Board's system to acknowledge the late payment was resolved took weeks.

From January 2026, ACRA has tightened enforcement by removing informal grace periods. The dates are the dates. No more "they usually give you a few extra days."

TL;DR: Every major 2026 compliance deadline for Singapore SMEs in one place — ACRA, IRAS, CPF, GST, and PDPA. Penalties for missing deadlines, and practical tips for staying on top of it all. Bookmark this page and set your reminders at least 2 weeks before each deadline.

How to Use This Calendar

Your specific deadlines depend on two key dates:

• Financial Year End (FYE): Drives your ACRA, IRAS, and audit deadlines
• GST Accounting Period: Drives your quarterly GST filing dates

Most Singapore SMEs use 31 December or 31 March as their FYE. This guide covers both.

Monthly: The Deadlines That Never Stop

CPF Contributions — Due by 14th of Each Month

Every employer must contribute to CPF for all Singapore citizen and PR employees. Contributions for each month's wages are due by the 14th of the following month.

2026 rates for employees aged 55 and below: 17% employer + 20% employee = 37% total.

Late payment: Interest at 1.5% per month (18% per year) on the total outstanding amount. CPF Board can prosecute persistent defaulters.

Pro tip from hard experience: Set up GIRO with CPF Board for automatic deductions. This eliminates the risk of someone forgetting to click "pay" on the 13th. The peace of mind is worth it.

Skills Development Levy (SDL) — Due with CPF

Payable monthly alongside CPF. 0.25% of each employee's monthly remuneration, minimum S$2, maximum S$11.25 per employee per month.

Foreign Worker Levy — Due by 14th of Each Month

If you employ WP or S Pass holders, the levy is due by the 14th. Late payment: additional levy at 2% of outstanding.

Quarterly: GST Filing

GST Returns — Due 1 Month After Each Quarter End

If GST-registered (mandatory when taxable turnover exceeds S$1 million):

• Q1 (Jan-Mar 2026): File by 30 April 2026
• Q2 (Apr-Jun 2026): File by 31 July 2026
• Q3 (Jul-Sep 2026): File by 31 October 2026
• Q4 (Oct-Dec 2026): File by 31 January 2027

Late filing: S$200 immediately, plus S$200 per month outstanding, up to S$10,000. Late payment: 5% immediately, then 2% per month after 60 days, up to 50%.

IRAS gives a 2-week extension for businesses on GIRO. Worth setting up just for that buffer.

Month-by-Month: Annual Compliance Deadlines

January

• CPF for December: due by 14 January
• ACRA annual return due for companies with 30 June FYE
• Review whether you need to start preparing for YA 2026 tax filing
• Finalise 2025 employment records

February

• CPF for January: due by 14 February
• Good time for your annual PDPA compliance review — update policies and data inventory
• ACRA annual return due for 31 July FYE companies

March

• CPF for February: due by 14 March
• ECI filing due for companies with 31 December FYE (3 months after FYE)
• ACRA annual return due for 31 August FYE companies
• Verify leave balances carried forward from 2025

April

• CPF for March: due by 14 April
• GST return (Q1): due by 30 April
• ACRA annual return due for 30 September FYE companies
• Form IR8A deadline: 18 April for e-filing. Ensure employees have their forms.

May

• CPF for April: due by 14 May
• ACRA annual return due for 31 October FYE companies
• Review and update risk assessments (good timing before mid-year MOM inspections)

June

• CPF for May: due by 14 June
• ECI filing due for companies with 31 March FYE
• ACRA annual return due for 30 November FYE companies
• Half-year compliance check — review all obligations at the midpoint

July

• CPF for June: due by 14 July
• GST return (Q2): due by 31 July
• ACRA annual return due for 31 December FYE companies (the most common FYE)
• AGM must be held within 6 months of FYE

August

• CPF for July: due by 14 August
• ACRA annual return due for 31 January FYE companies

September

• CPF for August: due by 14 September
• ECI filing due for companies with 30 June FYE
• ACRA annual return due for 28 February FYE companies

October

• CPF for September: due by 14 October
• GST return (Q3): due by 31 October
• ACRA annual return due for 31 March FYE companies

November

• CPF for October: due by 14 November
• ACRA annual return due for 30 April FYE companies
• Year-end tax planning — review estimated tax position

December

• CPF for November: due by 14 December
• Corporate tax return (Form C-S/C): due by 15 December for e-filing (YA 2026)
• NRIC authentication deadline: All businesses must stop using NRIC for authentication by 31 December 2026
• ACRA annual return due for 31 May FYE companies
• Finalise payroll, bonuses, 13th month. Prepare IR8A forms for next year.

Key Deadlines for Common FYE Dates

FYE: 31 December 2025

• ECI: 31 March 2026
• AGM: 30 June 2026
• ACRA Annual Return: 31 July 2026
• Corporate Tax Return: 15 December 2026

FYE: 31 March 2026

• ECI: 30 June 2026
• AGM: 30 September 2026
• ACRA Annual Return: 31 October 2026
• Corporate Tax Return: 15 December 2026

What Missing Deadlines Actually Costs

ACRA

• Late within 3 months: S$300
• Late after 3 months: S$600
• Conviction: up to S$5,000 per offence
• Directors can be personally fined
• From April 2026: maximum fines for director duty breaches increased to S$20,000

IRAS

• Late ECI: no specific penalty, but IRAS may issue an overestimated Notice of Assessment
• Late tax return: S$200 initially, increasing. IRAS may issue summons.
• Late tax payment: 5% immediately, plus 1% per month (up to 12% additional)
• 2026 benefit: 40% Corporate Income Tax Rebate, capped at S$30,000, applied automatically

CPF

• Late contributions: 1.5% interest per month (18% per year)
• Prosecution: fines up to S$5,000 and/or imprisonment up to 6 months
• Repeat offences: fines up to S$10,000 and/or imprisonment up to 12 months

GST

• Late filing: S$200 immediately, plus S$200/month up to S$10,000
• Late payment: 5% immediately, then 2%/month after 60 days, up to 50%
• Failure to register: 10% penalty on GST due, plus the full amount

2026 Regulatory Changes to Watch

NRIC Authentication Phase-Out (December 2026)

All private organisations must stop using NRIC numbers for verification and authentication by 31 December 2026. If your business still uses NRIC as a customer identifier, you need to implement alternatives now. See our NRIC collection rules guide.

ACRA Enforcement Tightening

Informal grace periods are gone as of January 2026. Calendar deadlines are strictly enforced. Director duty breach penalties have increased to S$20,000.

Corporate Income Tax Rebate

YA 2026: 40% rebate capped at S$30,000, applied automatically. No application needed.

Setting Up Your System

Option 1: Manual Calendar Tracking

Create a shared spreadsheet or calendar with all your specific deadlines. Set reminders at 4 weeks, 2 weeks, and 3 days before each one. Assign a responsible person for each filing. Track completion with evidence (confirmation emails, filing receipts).

Option 2: Compliance Management Software

Tools like ComplyHQ consolidate compliance tracking with automated deadline reminders, gap assessments, and document management. Especially useful when you're juggling multiple frameworks simultaneously.

Option 3: Outsource to Corporate Secretary

Corporate secretary services handle ACRA filings, AGM coordination, and statutory register maintenance. S$300 to S$800/year for basic services.

Building a Compliance Routine

The most effective approach: embed compliance into your monthly and quarterly rhythm rather than scrambling at year-end.

Monthly (15 minutes): Verify CPF processed by the 14th. Check for ACRA or IRAS notices. Update employee records for new hires or departures.

Quarterly (1 hour): File GST (if registered). Review PDPA compliance and update data inventory. Check next quarter's deadlines.

Annual (half-day): Full compliance gap assessment. Review and update all policies (privacy policy, employment contracts, safety procedures). Brief owners on compliance status and regulatory changes.

Already Missed a Deadline?

Act immediately:

1. File as soon as possible — penalties increase the longer you wait
2. Pay outstanding amounts — interest compounds monthly
3. Document the reason — IRAS and ACRA may consider reasonable explanations for first-time delays
4. Set up prevention — automated reminders or compliance software
5. Seek professional advice if significantly overdue on multiple obligations

The cost of catching up is almost always less than the cost of continued non-compliance.

Next Steps

Identify your financial year end and work backwards through this calendar to find your specific deadlines. If you're unsure about your overall compliance status, our Singapore SME compliance requirements guide provides the full picture.

For PDPA-specific compliance, take a free gap assessment to find out exactly where your business stands before the end of 2026.

Sources

1. ACRA — Accounting and Corporate Regulatory Authority
2. IRAS — Inland Revenue Authority of Singapore
3. CPF Board

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