The corporate tax filing deadline Singapore often catches business owners by surprise. With clients to serve and daily operations to run, tax filing can slip down the list until it becomes urgent. The good news is that staying compliant with IRAS is simple when you plan ahead.
Remember this: Singapore’s corporate tax rate is 17%, and all companies must file by 30 November 2025 unless the company is dormant and has an approved waiver or falls into specific first-filing scenarios for newly incorporated companies. Missing this deadline is an offence under the Income Tax Act 1947 and can lead to fines of up to $5,000.
In this guide, you will learn:
- Who must file by the deadline
- The deadline date and SFFS exception
- What happens if you miss it
Who must file corporate income tax in Singapore?
All companies incorporated in Singapore must file a Corporate Income Tax Return, even if:
- The company was inactive or dormant during the financial year (unless a waiver to file the return has been granted)
- The company incurred a loss instead of earning profits
- The company’s YA 2024 assessment is still under IRAS review
What is the corporate tax filing deadline Singapore?
The corporate tax filing deadline in Singapore is 30 November each year. This is the date by which every company must submit its Corporate Income Tax Return for the Year of Assessment (YA). If you want to stay organised, mark it on your business calendar early so it doesn’t sneak up at year-end.
For YA 2025, the filing deadline is 30 November 2025.
IRAS automatically extends the deadline for Form C-S via Seamless Filing From Software (SFFS) by 15 days (30 Nov → 15 Dec) for YA 2023 to YA 2027. No request needed. (No extension for Form C.)
Tip: Filing early reduces last-minute risk and helps you avoid missing the deadline.
Want to check all your statutory due dates in one place?
Use Sleek’s Singapore filing deadlines tool to view upcoming corporate, GST, and ACRA deadlines that apply to your business.
Skip the confusion.
Choosing the right form: Form C, Form C‑S or Form C‑S (Lite)
Form C-S (Lite):
For companies that qualify for Form C-S and have annual revenue ≤ S$200,000 (only six essential fields).
New startups may also benefit from the Startup Tax Exemption Scheme, which reduces taxable income in the first few YAs.
Form C-S:
For companies with revenue ≤ S$5 million, only income taxed at the 17% rate, and no claims for group relief, carry-back, investment allowance, or foreign tax credits.
Form C:
For all other companies. You must upload financial statements, tax computations, and supporting schedules.
Tip: Not sure how much you’ll owe? Try Sleek’s corporate tax calculator to estimate your tax payable before submitting Form C or C-S.
Form for Dormant Company:
For companies that did not carry on business and had no income for the year.
Consequences of missing the corporate tax filing deadline Singapore
If your company fails to file its Corporate Income Tax Return by the deadline, IRAS may:
- Issue an estimated Notice of Assessment (NOA) based on its own calculations. Your company must pay the estimated tax within one month, even if the figures are higher than expected.
- Impose a composition fine of up to $5,000 per offence.
- Serve a Section 65B(3) notice requiring company directors to provide information or documents related to the return.
- Issue a summons to court if the company continues to ignore filing notices or composition offers.
What to do if you missed the Singapore corporate tax filing deadline?
If you have missed a deadline, act quickly to minimise penalties:
- File immediately through myTax Portal and settle any outstanding tax.
- Respond to IRAS notices promptly and cooperate with any requests for clarification or supporting documents.
- Apply for a payment plan via GIRO if cash flow is tight.
- Engage a tax agent if you need help correcting past returns or navigating enforcement letters.
How Sleek helps you meet the Corporate Tax Filing Deadline Singapore
Managing taxes can feel like a lot when you’re focused on daily business operations.
At Sleek, we understand that the corporate tax filing deadline in Singapore can add pressure to a busy schedule, so we aim to make the process clear and straightforward from start to finish.
We simplify your tax filing process so you can have clarity and compliance, not confusion.
- Filing Form C / C-S on time: Sleek handles your mandatory tax return submission via IRAS for YA 2025.
- Eligibility guidance: We help determine whether you qualify for Form C-S (for revenue ≤ S$5 million, taxed at 17%, no special reliefs) or must file Form C.
- Bundled compliance support: Sleek’s plans include the corporate tax filing service, bookkeeping, assigned accountants, and related compliance services.
- Transparent pricing and setup: Sleek shows upfront costs and offers a fully online registration and service flow.
With Sleek, you don’t have to guess whether you qualify for C-S, wrestle with portal setups, or worry about bookkeeping pulling you behind. We help you meet the corporate tax filing deadline in Singapore with fewer surprises.
Meet every corporate tax filing deadline on time.
FAQs on corporate tax filing deadline in Singapore
What is the Singapore corporate tax filing deadline for YA 2025?
For YA 2025, companies must file their return by 30 November 2025. If you are filing Form C-S through IRAS’s Seamless Filing From Software (SFFS), you automatically get a short grace period until 15 December 2025.
Is there an extension to the 30 November deadline?
Yes. Companies that file Form C-S via SFFS automatically receive a 15-day extension, giving them until 15 December 2025 for YA 2025. This extension does not apply if you are filing Form C.
When do I have to pay the tax bill?
Payment is due within 1 month from the date of the NOA.
If full payment isn’t received by the due date, a 5% late payment penalty is imposed.
If the tax remains unpaid 60 days after the 5% penalty, an additional 1% per month may be imposed for every completed month the tax stays unpaid, capped at 12% of the unpaid tax. Setting up GIRO is an easy way to avoid missing payments, or you can contact Sleek for help.
450,000
businesses worldwide.
from 4,100+ reviews.
satisfaction rate from
16,000 surveyed clients.
