Singapore Compliance Calendar 2026: Every Filing Deadline SMEs Must Know

Missing a filing deadline in Singapore is not a minor administrative oversight. It triggers automatic penalties, interest charges, and in some cases, personal liability for directors. From January 2026, ACRA has tightened enforcement by removing informal grace periods — exact calendar dates are now strictly enforced.

This calendar consolidates every major compliance deadline across ACRA, IRAS, CPF, MOM, and other regulators into one reference. Bookmark it, share it with your accountant, and set 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): Determines your ACRA, IRAS, and audit deadlines
• GST Accounting Period: Determines your quarterly GST filing dates

Most Singapore SMEs use either 31 December or 31 March as their FYE. This guide provides deadlines for both. If your FYE differs, apply the same offset rules to calculate your specific dates.

Monthly Compliance: Deadlines That Recur Every Month

CPF Contributions — Due by 14th of Each Month

Every employer must contribute to the Central Provident Fund for all employees who are Singapore citizens or permanent residents. Contributions for each month's wages are due by the 14th of the following month.

Contribution rates (2026):

• Employees aged 55 and below: 17% employer + 20% employee = 37% total
• Rates reduce progressively for employees above 55

Late payment penalty: Interest at 1.5% per month (18% per year) on the total outstanding CPF contributions, including both employer and employee shares. CPF Board can also impose a composition fine or prosecute.

Practical tip: Set up GIRO with CPF Board for automatic deductions. This eliminates the risk of manual payment delays and ensures consistent compliance.

Skills Development Levy (SDL) — Due with CPF

The SDL is payable monthly alongside CPF contributions. The levy is 0.25% of each employee's monthly remuneration, with a minimum of S$2 and a maximum of S$11.25 per employee per month.

Foreign Worker Levy — Due by 14th of Each Month

If you employ foreign workers on work permits or S Passes, the levy is due by the 14th of each month. Late payment incurs a penalty of additional levy at 2% of the outstanding amount.

Quarterly Compliance: GST Filing

GST Returns — Due 1 Month After Each Quarter End

If your business is GST-registered (mandatory when taxable turnover exceeds S$1 million), you must file quarterly GST returns.

2026 quarterly deadlines (for standard Jan-Dec quarters):

• 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 penalty: S$200 immediately upon missing the deadline, plus an additional S$200 for every complete month outstanding, up to S$10,000.

Late payment penalty: 5% of the outstanding tax immediately. If tax remains unpaid after 60 days, an additional 2% penalty applies per month, up to a maximum of 50% of the tax outstanding.

Practical tip: IRAS allows electronic filing through myTax Portal and offers a 2-week filing extension for businesses using the GIRO payment scheme. Taking advantage of this can provide a buffer.

Annual Compliance Calendar by Month

January

• CPF contributions for December: Due by 14 January
• ACRA annual return: Due for companies with 30 June FYE (7 months after FYE)
• Income tax filing (Form C-S/C): Review whether you need to prepare for Year of Assessment 2026
• Update employment records: Ensure all 2025 employment records are finalised for the new year

February

• CPF contributions for January: Due by 14 February
• PDPA compliance review: Good time for an annual review of data protection policies and data inventory
• ACRA annual return: Due for companies with 31 July FYE

March

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

April

• CPF contributions for March: Due by 14 April
• GST return (Q1): Due by 30 April for Jan-Mar quarter
• ACRA annual return: Due for companies with 30 September FYE
• Form IR8A: Individual income tax deadline (18 April for e-filing). Ensure employees have received their IR8A/Appendix 8A forms

May

• CPF contributions for April: Due by 14 May
• ACRA annual return: Due for companies with 31 October FYE
• Workplace safety review: Review and update risk assessments (good practice before mid-year MOM inspections)

June

• CPF contributions for May: Due by 14 June
• ECI filing: Due for companies with 31 March FYE
• ACRA annual return: Due for companies with 30 November FYE
• Half-year compliance check: Review all ongoing compliance obligations at the mid-year point

July

• CPF contributions for June: Due by 14 July
• GST return (Q2): Due by 31 July for Apr-Jun quarter
• ACRA annual return: Due for companies with 31 December FYE (the most common FYE)
• Annual general meeting: Must be held within 6 months of FYE for most companies

August

• CPF contributions for July: Due by 14 August
• ACRA annual return: Due for companies with 31 January FYE
• PDPA — NRIC phase-out: Businesses should be actively implementing alternative identification methods ahead of the December 2026 deadline

September

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

October

• CPF contributions for September: Due by 14 October
• GST return (Q3): Due by 31 October for Jul-Sep quarter
• ACRA annual return: Due for companies with 31 March FYE

November

• CPF contributions for October: Due by 14 November
• ACRA annual return: Due for companies with 30 April FYE
• Year-end tax planning: Review estimated tax position and consider timing of expenses or revenue recognition

December

• CPF contributions for November: Due by 14 December
• Corporate tax return (Form C-S/C): Due by 15 December for electronic filing (Year of Assessment 2026)
• NRIC authentication deadline: All businesses must cease using NRIC numbers for authentication by 31 December 2026
• ACRA annual return: Due for companies with 31 May FYE
• Year-end payroll: Finalise payroll, bonuses, and 13th month payments. Prepare IR8A forms for the following year

Key Deadline Summary for Common FYE Dates

FYE: 31 December 2025

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

FYE: 31 March 2026

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

Penalty Reference Guide

Understanding the financial consequences of missed deadlines helps prioritise compliance efforts.

ACRA Penalties

• Late annual return (within 3 months): S$300
• Late annual return (after 3 months): S$600
• Maximum fine on conviction: S$5,000 per offence
• Director liability: Directors and officers can be personally fined

From April 2026, the Amendment Bill has increased maximum fines for breaches of director duties (including filing failures) to up to S$20,000.

IRAS Penalties

• Late ECI filing: No specific late filing penalty, but IRAS may issue an estimated Notice of Assessment (NOA) which may overstate your tax liability
• Late corporate tax return: S$200 initially, increasing if the return remains outstanding. IRAS may issue summons
• Late tax payment: 5% penalty immediately, plus 1% per month (up to 12% additional)

2026 benefit: Companies receive a 40% Corporate Income Tax Rebate, capped at S$30,000, applied automatically by IRAS.

CPF Penalties

• 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 Penalties

• Late filing: S$200 immediately, plus S$200 per month outstanding (up to S$10,000)
• Late payment: 5% immediately, plus 2% per month after 60 days (up to 50% of outstanding tax)
• Failure to register: Penalty of 10% of the GST due, plus the full GST amount

2026 Regulatory Changes to Watch

NRIC Authentication Phase-Out (December 2026)

The PDPC has mandated that all private organisations must cease using NRIC numbers for verification and authentication by 31 December 2026. Businesses must implement alternative identification methods. See our NRIC collection rules guide for practical steps.

ACRA Enforcement Tightening

From January 2026, ACRA has removed informal grace periods. Calendar deadlines are now strictly enforced, and the maximum penalty for director duty breaches has increased to S$20,000.

Corporate Income Tax Rebate

For Year of Assessment 2026, companies receive a 40% Corporate Income Tax Rebate capped at S$30,000. This is applied automatically — no application is needed.

Setting Up Your Compliance System

Option 1: Manual Calendar Tracking

At minimum, create a shared spreadsheet or calendar with all your specific deadlines:

• Set reminders 4 weeks, 2 weeks, and 3 days before each deadline
• Assign a responsible person for each filing
• Track completion status 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. This is particularly useful if you are managing compliance across multiple regulatory frameworks simultaneously.

Option 3: Outsource to Corporate Secretary

For companies that prefer to delegate, a corporate secretary service handles ACRA filings, AGM coordination, and statutory register maintenance. Typical costs range from S$300 to S$800 per year for basic corporate secretarial services.

Building a Compliance Routine

The most effective approach is to embed compliance into your monthly and quarterly business rhythm rather than treating it as an annual scramble.

Monthly routine (15 minutes):

• Verify CPF contributions were processed by the 14th
• Check for any ACRA or IRAS notices
• Update employee records for new hires or departures

Quarterly routine (1 hour):

• File GST return (if registered)
• Review PDPA compliance status and update data inventory
• Check upcoming deadlines for the next quarter

Annual routine (half-day):

• Conduct or commission a full compliance gap assessment
• Review and update all policies (privacy policy, employment contracts, safety procedures)
• Brief the board or owners on compliance status and any regulatory changes

What To Do If You Have Missed a Deadline

If you have already missed a compliance deadline, take action immediately:

1. File as soon as possible — penalties increase the longer you delay
2. Pay any outstanding amounts — interest compounds monthly for CPF and GST
3. Document the reason — IRAS and ACRA may consider reasonable explanations for first-time delays
4. Set up prevention — implement automated reminders or use compliance software to prevent recurrence
5. Seek professional advice — if you are significantly overdue on multiple obligations, consult an accountant or compliance professional

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

Next Steps

Start by identifying your financial year end and working backwards through this calendar to pinpoint your specific deadlines. If you are unsure about your current compliance status across all regulatory frameworks, our Singapore SME compliance requirements guide provides a comprehensive overview.

For PDPA-specific compliance, take a free gap assessment to identify exactly where your business stands and what needs attention before the end of 2026.