Business
Singapore — Business: Annual Compliance
Singapore companies must file an annual return with ACRA. For non-listed companies the annual return is due within seven months after the financial year-end, or eight months for a company with share capital and an overseas branch register; listed companies have five or six months. For filings due on or after 14 January 2022, the late-filing penalty is S$300 if the return is up to three months late and S$600 if it is more than three months late, applied automatically when the late return is submitted on Bizfile. ACRA can also offer a composition sum or prosecute, and it disqualifies directors convicted of three or more filing offences in five years.
VerifiedGovernment / official sourceAccounting and Corporate Regulatory Authority (ACRA)Last reviewed: 2026-10-23
Key facts
- Non-listed companies: annual return within seven months after financial year-end (eight months with share capital and an overseas branch register); listed companies five or six months.
- Late-filing penalty (filings due on or after 14 January 2022): S$300 up to three months late, S$600 beyond three months, applied automatically on Bizfile.
- ACRA may offer a composition sum or prosecute; directors convicted of three or more filing offences in five years can be disqualified (Companies Act ss. 155 and 155A).
Steps
- Hold the AGM (if required) — Within 6 months of financial year-end for most private companies.
- File the Annual Return — Within 7 months of financial year-end (private companies) via ACRA's BizFile+.
- Maintain the Register of Registrable Controllers — Update within 2 business days of any ownership/control change.
Costs
- Late annual return (up to 3 months): S$300
- Late annual return (over 3 months): S$600
Timelines
- Annual return, non-listed company: Within 7 months after financial year-end
Common mistakes
- Treating the annual return deadline as flexible — the penalty applies automatically once it is missed.