How to File Your Annual Return with ACRA (2026 Guide)
Updated September 2026
Quick answer: Every live Singapore company must file an annual return with ACRA every year, including dormant and inactive companies. A private company holds its AGM (or qualifies for an exemption) within six months of its financial year end, then files the annual return on Bizfile within seven months. The filing fee is S$60. Filing late costs S$300 or S$600.
Key facts at a glance
- Who files: every company that is "live" on ACRA's register, including dormant companies and those granted a tax waiver by IRAS
- Where: ACRA's Bizfile portal, logging in through Corppass
- Private company deadlines: AGM within 6 months of the financial year end (FYE), annual return within 7 months
- Filing fee: S$60
- Late filing: S$300 if up to three months late, S$600 if later
- Extension: 60 days per application for S$200, and you must apply before the deadline
The annual return is ACRA's yearly snapshot of your company. It confirms who runs and owns the business, where the company is registered and, for most companies, what its financial statements say. The deadline is fixed by law and the late penalty is applied automatically, so it pays to know the sequence well before your due date.
This guide covers who must file, when it's due, what to prepare, how the filing works on Bizfile and what happens if you miss the date.
What is an annual return in Singapore?
An annual return is an online form that every Singapore company files once a year with the Accounting and Corporate Regulatory Authority (ACRA). It records:
- Company name, UEN, company type, business activities and registered office address
- Directors, company secretary and members (shareholders)
- Share information
- Financial statements, where the company is required to file them
This information sits on the public register, where investors, banks and business partners can check it.
An annual return is not a tax return. ACRA and the Inland Revenue Authority of Singapore (IRAS) are separate regulators with separate deadlines. Filing your annual return does not replace your Estimated Chargeable Income (ECI) or your corporate income tax return. Our Singapore corporate tax guide covers the IRAS side.
Who has to file an annual return?
Every company listed as "live" on ACRA's register must file every year. That includes companies that are:
- Inactive or dormant
- Granted a tax filing waiver by IRAS
- Owned by foreign shareholders or run mainly from overseas
The return can be filed by a company officer (usually a director or the company secretary) or by a corporate service provider acting for the company. Bizfile access runs through Corppass, which uses a Singpass login. If you're a director based overseas without Singpass, the practical route is to have your company secretary file for you.
Whoever does the paperwork, ACRA treats filing on time as the directors' legal duty.
When is the annual return due?
Two things set your deadlines: your financial year end (FYE) and whether the company is listed.
| Company type | Hold AGM within | File annual return within |
|---|---|---|
| Private (non-listed) company | 6 months after FYE | 7 months after FYE |
| Private company with share capital and an overseas branch register | 6 months after FYE | 8 months after FYE |
| Listed company | 4 months after FYE | 5 months after FYE |
| Listed company with share capital and an overseas branch register | 4 months after FYE | 6 months after FYE |
Here's how that plays out for a typical private company, alongside the IRAS ECI deadline that runs on the same clock:
| FYE | ECI to IRAS | AGM due | Annual return due |
|---|---|---|---|
| 31 March 2026 | 30 June 2026 | 30 September 2026 | 31 October 2026 |
| 30 June 2026 | 30 September 2026 | 30 December 2026 | 30 January 2027 |
| 30 September 2026 | 31 December 2026 | 30 March 2027 | 30 April 2027 |
| 31 December 2026 | 31 March 2027 | 30 June 2027 | 31 July 2027 |
ECI is due within three months of the FYE unless your company qualifies for a waiver. For all four year ends above, the corporate income tax return (Form C-S, Form C-S (Lite) or Form C) for Year of Assessment 2027 is due to IRAS by 30 November 2027.
Two timing points catch people out:
- The clock starts at your FYE, including your company's very first one. If your first financial year closed mid-year, your AGM and annual return deadlines are already running.
- You can't change your FYE once the filing deadline has passed. If you're thinking about moving your year end, do it early.
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Your ACRA and IRAS deadlines, handled together
Your annual return, ECI and corporate tax return all run off the same financial year end. Our accounting and corporate secretarial teams run them as one cycle, so nothing slips between two regulators.
No obligation. Tell us your financial year end and we'll map out your deadlines.
What do you need before you file?
Get these ready before anyone logs in to Bizfile:
- Up-to-date company details. Registered office, business activities, directors, secretary, shareholders, share capital and any registered charges. If anything is wrong, update it first. Changes to company information generally have to be filed with ACRA within 14 days.
- Your AGM position. This is the date the AGM was held, the date financial statements were sent to members if the company is exempt, or the resolution dispensing with the AGM.
- Financial statements in the right format, unless the company is exempt from filing them (see below).
- A signed directors' statement. A sole director signs it. If there are two or more directors, at least two must sign.
- Registers in order. This means your Register of Registrable Controllers (RORC) and, where relevant, your registers of nominee directors and nominee shareholders.
- Bizfile access through Corppass, or a corporate service provider filing on your behalf.
- The S$60 filing fee.
Do you have to hold an AGM before filing?
The annual return asks for your AGM details, so the AGM comes first, or a valid exemption or dispensation takes its place. At the AGM, the directors present the financial statements to shareholders.
A private company can skip the AGM in three ways:
- By sending accounts early: the company sends its financial statements to all members within five months of the FYE.
- Dormant company exemption: the company is dormant, is neither listed nor a subsidiary of a listed company, and has total assets of S$500,000 or less.
- Dispensation: all members pass a resolution to dispense with AGMs, or AGM matters are handled by written resolution.
Even so, a member can still ask for an AGM up to 14 days before the six-month deadline, and the company must then hold one. Whichever route applies, you declare it when you file.
Does your company need to file financial statements?
Most companies file their financial statements with the annual return, in XBRL format. What you file depends on your company type and size:
| Company type | What to file with the annual return |
|---|---|
| Solvent exempt private company (fewer than 20 members, no corporate shareholders directly or indirectly, able to pay its debts) | No financial statements required. You make an online solvency declaration instead, and may still file accounts voluntarily |
| Dormant relevant company (dormant, total assets of S$500,000 or less, not listed) | Exempt from preparing and filing financial statements |
| Smaller, non-publicly accountable company (revenue and total assets both S$500,000 or less), including insolvent exempt private companies of that size | Simplified XBRL, plus a PDF copy of the financial statements |
| Company limited by guarantee | PDF copy of the financial statements |
| All other Singapore companies (banks and insurers have their own templates) | Full XBRL, with no PDF copy needed |
A few things to know:
- Financial statements filed with ACRA become available for public purchase.
- XBRL files are prepared with ACRA's BizFinx preparation tool, approved accounting software or a corporate service provider. ACRA released new versions of its BizFinx tools on 25 February 2026, so replace any older installation.
- Whether your accounts need an audit is a separate question. See our guide to audit requirements in Singapore.
How to file your annual return on Bizfile
Most details are pre-filled from your last filing, so the process is mainly reviewing and confirming:
- Log in to Bizfile as a Business User through Corppass.
- Open the "File annual returns" eService and check the pre-filled company information. If anything is out of date, update it through "Update entity information" before you continue.
- Confirm your FYE, then select your company type and its status (active or dormant) for the period.
- Complete the declarations for your company type, such as solvency for exempt private companies and small-company audit exemption.
- Enter your AGM details: the AGM date, or the date financial statements were sent to members if the company is exempt.
- Attach your financial statements. Select the XBRL file you uploaded through BizFinx, and upload a PDF copy unless you filed full XBRL.
- Complete the register sections, review everything and pay the S$60 fee.
Your records update as soon as the filing goes through, and you get a free electronic Business Profile to download within 60 days. Your IRAS tax filings are still due separately.
What happens if you file late?
ACRA applies the late lodgment penalty automatically when a late return is submitted, and can escalate from there:
| Situation | Consequence |
|---|---|
| Annual return filed up to 3 months late | S$300 late lodgment penalty |
| Annual return filed more than 3 months late | S$600 late lodgment penalty |
| Late AGM and late annual return | ACRA may offer a composition sum to settle out of court (its published example is at least S$500 for each breach) |
| Composition not accepted, or repeated late filings | Court prosecution, with fines of up to S$10,000 per charge |
| Three or more filing-offence convictions within five years | The director is disqualified for five years |
| Several consecutive years without filing | ACRA may strike the company off the register |
If the company has missed more than one year, all overdue returns have to be filed to bring it back into good standing. Directors can appeal a penalty through ACRA's late lodgment appeal form, and reviews take about four weeks.
Can you get an extension?
Yes, as long as you apply in time. ACRA grants a 60-day extension of time (EOT) to hold the AGM, file the annual return, or both:
- Fee: S$200 per application. It is non-refundable, even if the application is rejected or withdrawn.
- Timing: before the deadline. ACRA advises applying at least 14 working days ahead, and applications can't be submitted online once the deadline has passed.
- Supporting documents: typically a director's letter explaining the delay and, if an audit is holding things up, correspondence from the auditor.
- Further extensions: possible, but ACRA is unlikely to grant one without strong reasons.
Common annual return mistakes to avoid
- Assuming a dormant company is off the hook. It still files an annual return every year.
- Treating the annual return as the tax return. ACRA and IRAS filings are separate, with separate deadlines.
- Leaving company details stale. An unfiled change of director, address or shareholding will surface at annual return time.
- Filing financial statements in the wrong format. Check whether you need full XBRL, simplified XBRL plus PDF, or nothing at all.
- Starting in the last week. An extension has to be requested well before the deadline.
Should you file it yourself or use a company secretary?
If you have Corppass access, clean books and a simple structure, filing in-house is manageable. For most foreign-owned companies, the real work comes before the filing: closing the books, preparing the financial statements and converting them to XBRL, running or dispensing with the AGM, and keeping the registers current.
That's why many founders hand the whole cycle to a corporate secretarial team and an outsourced accountant, so the AGM, annual return and IRAS filings run on one calendar.
Frequently asked questions
What is the deadline to file an annual return in Singapore?
A private (non-listed) company must file within seven months after its financial year end, or eight months if it has a share capital and keeps a branch register outside Singapore. Listed companies have five months. For example, a private company with a 31 December 2026 financial year end must file by 31 July 2027.
How much does it cost to file an annual return with ACRA?
The Bizfile filing fee is S$60. Filing late adds a penalty of S$300 if the return is up to three months late, or S$600 if it is more than three months late. An extension of time costs S$200 per application.
Does a dormant company need to file an annual return?
Yes. Every company that is live on ACRA's register must file an annual return each year, including dormant and inactive companies. A dormant company that is not listed and has total assets of S$500,000 or less may be exempt from preparing financial statements and holding an AGM, but it still files the annual return. It must also file its tax returns unless IRAS has granted a waiver.
Is the annual return the same as a corporate tax return?
No. The annual return is filed with ACRA and confirms your company's details and financial statements. Corporate income tax is filed separately with IRAS: Estimated Chargeable Income within three months of the financial year end unless waived, and Form C-S, Form C-S (Lite) or Form C by 30 November.
Can a private company file its annual return without holding an AGM?
Yes, if it qualifies. A private company does not need to hold an AGM if it sends its financial statements to all members within five months of its financial year end, if it is a small dormant company, or if its members have passed a resolution to dispense with AGMs. The company must still declare its AGM position when filing the annual return.
Can a director based overseas file the annual return?
Filing is done on ACRA's Bizfile portal through Corppass, which requires Singpass. Directors without Singpass typically file through their company secretary or a corporate service provider. The directors remain legally responsible for filing on time.
What should I do if I am going to miss the deadline?
Apply for a 60-day extension of time on Bizfile before the deadline passes. ACRA advises applying at least 14 working days early, and the S$200 fee is non-refundable. Once the deadline has passed you can no longer apply online, and the late penalty applies when the return is filed.
Official sources
- ACRA: Deadline and requirements for annual returns
- ACRA: Steps to file an annual return
- ACRA: Due dates and requirements for AGMs
- ACRA: Financial statements: filing requirements and exemptions
- ACRA: Penalties and enforcement action for late annual return filing
- ACRA: Applying for an extension of time to file annual returns
- IRAS: Tax due dates
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