Every IRAS deadline explained in plain English — individual income tax by 18 April, the corporate return by 30 November, ECI, GST F5, withholding tax, CPF and property tax. Each label links to the official filing page.
Next Singapore deadline
31 Oct, 2026 · in 13 days
GST F5 — quarter ended 30 September 2026
GST return and payment for the accounting period ending 30 September 2026 — the standard quarterly period, and the September 2026 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
Add these dates to your calendar (.ics)18 April
Individual income tax
e-filing, YA 2027 (15 April on paper)
30 November
Corporate income tax
Form C-S / C-S (Lite) / C, YA 2026
3 months
ECI
after financial year end
1 month
GST F5
after each accounting period ends
Last day to submit and pay CPF contributions for December 2025 before enforcement action. Contributions are due on the last day of the month they relate to; the CPF Board allows until the 14th of the next month, after which late-payment interest runs at 1.5% per month (minimum $5). The Skills Development Levy is paid through the same submission.
File Form IR37 and pay withholding tax on payments made to non-residents in November 2025. The rule is the 15th of the second month from the date of payment — interest, royalties, technical and management fees, director fees and rent on movable property to non-residents all fall in scope.
GST return and payment for the accounting period ending 31 December 2025 — the standard quarterly period, and the December 2025 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
31 January 2026 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 2 February 2026.
A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months, so a 30 June 2025 year end files by this date. This is a Companies Act filing, separate from the IRAS tax return.
31 January 2026 falls on a Saturday. ACRA states the deadline as 7 months after financial year end; BizFile+ accepts filings at weekends, so file by the date shown.
Property tax for the whole of 2026 is payable by 31 January 2026, against bills issued in December 2025 on the property's Annual Value. Owners on GIRO can spread it over up to 12 interest-free monthly instalments instead.
31 January 2026 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 2 February 2026.
Submit and pay CPF contributions, with the Skills Development Levy, for January 2026.
14 February 2026 falls on a Saturday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 16 February 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in December 2025.
15 February 2026 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 16 February 2026.
GST return and payment for January 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
28 February 2026 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 2 March 2026.
Employers in the Auto-Inclusion Scheme transmit 2025 employee income records to IRAS by 1 March — Form IR8A plus Appendix 8A, Appendix 8B and Form IR8S where they apply. AIS is compulsory for employers with 5 or more employees; employers outside it give each employee a hardcopy Form IR8A by the same date.
1 March 2026 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 2 March 2026.
myTax Portal opens for the Year of Assessment 2026, covering income earned in 2025. Taxpayers on the No-Filing Service do not need to file but should still check that reliefs and income outside the Auto-Inclusion Scheme are right.
1 March 2026 falls on a Sunday. This is not a filing deadline, so nothing moves.
Submit and pay CPF contributions, with the Skills Development Levy, for February 2026.
14 March 2026 falls on a Saturday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 16 March 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in January 2026.
15 March 2026 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 16 March 2026.
GST return and payment for February 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 31 December 2025 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for March 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in February 2026.
E-file the Year of Assessment 2026 return on myTax Portal by 18 April. Late filing can bring an estimated assessment, a composition fee or a summons — and an estimated assessment must be paid even while you object to it.
18 April 2026 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 20 April 2026.
GST return and payment for the accounting period ending 31 March 2026 — the standard quarterly period, and the March 2026 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
Submit and pay CPF contributions, with the Skills Development Levy, for April 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in March 2026.
GST return and payment for April 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
31 May 2026 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Tuesday 2 June 2026.
Reporting Singaporean Financial Institutions submit their FATCA and Common Reporting Standard returns for calendar year 2025 through the IRAS AEOI e-service. A nil return is required where there is nothing to report.
31 May 2026 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Tuesday 2 June 2026.
Submit and pay CPF contributions, with the Skills Development Levy, for May 2026.
14 June 2026 falls on a Sunday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 15 June 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in April 2026.
GST return and payment for May 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 31 March 2026 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for June 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in May 2026.
GST return and payment for the accounting period ending 30 June 2026 — the standard quarterly period, and the June 2026 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months, so a 31 December 2025 year end files by this date. This is a Companies Act filing, separate from the IRAS tax return.
Submit and pay CPF contributions, with the Skills Development Levy, for July 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in June 2026.
15 August 2026 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 17 August 2026.
GST return and payment for July 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Not a fixed due date: most YA 2026 Notices of Assessment are issued between May and September, and tax is payable within one month of the date on the notice, even if you object. GIRO turns the bill into up to 12 interest-free monthly instalments.
Submit and pay CPF contributions, with the Skills Development Levy, for August 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in July 2026.
GST return and payment for August 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 30 June 2026 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for September 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in August 2026.
GST return and payment for the accounting period ending 30 September 2026 — the standard quarterly period, and the September 2026 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
31 October 2026 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 2 November 2026.
A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months, so a 31 March 2026 year end files by this date. This is a Companies Act filing, separate from the IRAS tax return.
31 October 2026 falls on a Saturday. ACRA states the deadline as 7 months after financial year end; BizFile+ accepts filings at weekends, so file by the date shown.
Submit and pay CPF contributions, with the Skills Development Levy, for October 2026.
14 November 2026 falls on a Saturday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 16 November 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in September 2026.
15 November 2026 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 16 November 2026.
GST return and payment for October 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Every company must e-file its YA 2026 return on myTax Portal by 30 November 2026, including dormant and loss-making companies. Form C-S (Lite) is for revenue of $200,000 or less, Form C-S for revenue up to $5 million, Form C for everything else. YA 2026 tax payable gets a 50% CIT Rebate; with the $2,000 CIT Rebate Cash Grant for companies that made CPF contributions to at least one local employee in 2025, the total benefit is capped at $40,000.
Submit and pay CPF contributions, with the Skills Development Levy, for November 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in October 2026.
GST return and payment for November 2026, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 30 September 2026 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for December 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in November 2026.
GST return and payment for the accounting period ending 31 December 2026 — the standard quarterly period, and the December 2026 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
31 January 2027 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 1 February 2027.
A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months, so a 30 June 2026 year end files by this date. This is a Companies Act filing, separate from the IRAS tax return.
31 January 2027 falls on a Sunday. ACRA states the deadline as 7 months after financial year end; BizFile+ accepts filings at weekends, so file by the date shown.
Property tax for the whole of 2027 is payable by 31 January 2027, against bills issued in December 2026 on the property's Annual Value. Owners on GIRO can spread it over up to 12 interest-free monthly instalments instead.
31 January 2027 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 1 February 2027.
Submit and pay CPF contributions, with the Skills Development Levy, for January 2027.
14 February 2027 falls on a Sunday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 15 February 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in December 2026.
GST return and payment for January 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
28 February 2027 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 1 March 2027.
Employers in the Auto-Inclusion Scheme transmit 2026 employee income records to IRAS by 1 March — Form IR8A plus Appendix 8A, Appendix 8B and Form IR8S where they apply. AIS is compulsory for employers with 5 or more employees; employers outside it give each employee a hardcopy Form IR8A by the same date.
myTax Portal opens for the Year of Assessment 2027, covering income earned in 2026. Taxpayers on the No-Filing Service do not need to file but should still check that reliefs and income outside the Auto-Inclusion Scheme are right.
Submit and pay CPF contributions, with the Skills Development Levy, for February 2027.
14 March 2027 falls on a Sunday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 15 March 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in January 2027.
GST return and payment for February 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 31 December 2026 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for March 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in February 2027.
Paper filing deadline for the Year of Assessment 2027, covering income earned in 2026: Form B1 for employees, Form B for the self-employed, Form P for partnerships. E-filing gets three more days. IRAS had not published its Tax Season 2027 dates when this was checked; this is its standing deadline.
E-file the Year of Assessment 2027 return on myTax Portal by 18 April. Late filing can bring an estimated assessment, a composition fee or a summons — and an estimated assessment must be paid even while you object to it. IRAS had not published its Tax Season 2027 dates when this was checked; this is its standing deadline.
18 April 2027 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 19 April 2027.
GST return and payment for the accounting period ending 31 March 2027 — the standard quarterly period, and the March 2027 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
Submit and pay CPF contributions, with the Skills Development Levy, for April 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in March 2027.
15 May 2027 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Tuesday 18 May 2027.
GST return and payment for April 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Reporting Singaporean Financial Institutions submit their FATCA and Common Reporting Standard returns for calendar year 2026 through the IRAS AEOI e-service. A nil return is required where there is nothing to report.
Submit and pay CPF contributions, with the Skills Development Levy, for May 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in April 2027.
GST return and payment for May 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 31 March 2027 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for June 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in May 2027.
GST return and payment for the accounting period ending 30 June 2027 — the standard quarterly period, and the June 2027 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
31 July 2027 falls on a Saturday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 2 August 2027.
A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months, so a 31 December 2026 year end files by this date. This is a Companies Act filing, separate from the IRAS tax return.
31 July 2027 falls on a Saturday. ACRA states the deadline as 7 months after financial year end; BizFile+ accepts filings at weekends, so file by the date shown.
Submit and pay CPF contributions, with the Skills Development Levy, for July 2027.
14 August 2027 falls on a Saturday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 16 August 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in June 2027.
15 August 2027 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 16 August 2027.
GST return and payment for July 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Not a fixed due date: most YA 2027 Notices of Assessment are issued between May and September, and tax is payable within one month of the date on the notice, even if you object. GIRO turns the bill into up to 12 interest-free monthly instalments.
Submit and pay CPF contributions, with the Skills Development Levy, for August 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in July 2027.
GST return and payment for August 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 30 June 2027 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
Submit and pay CPF contributions, with the Skills Development Levy, for September 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in August 2027.
GST return and payment for the accounting period ending 30 September 2027 — the standard quarterly period, and the September 2027 return for businesses on monthly periods. A registered business files even when nothing is due. GST is 9%.
31 October 2027 falls on a Sunday. IRAS lists this date without a weekend or holiday extension, and myTax Portal and e-payment stay open, so file and pay by the date shown. A GIRO deduction scheduled for that day is made on the next working day, Monday 1 November 2027.
A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months, so a 31 March 2027 year end files by this date. This is a Companies Act filing, separate from the IRAS tax return.
31 October 2027 falls on a Sunday. ACRA states the deadline as 7 months after financial year end; BizFile+ accepts filings at weekends, so file by the date shown.
Submit and pay CPF contributions, with the Skills Development Levy, for October 2027.
14 November 2027 falls on a Sunday. Where the 14th is a Saturday, Sunday or public holiday, the CPF Board takes enforcement action only if payment is not made by the next working day, Monday 15 November 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in September 2027.
GST return and payment for October 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Every company must e-file its YA 2027 return (financial years ending in 2026) on myTax Portal by 30 November 2027, including dormant and loss-making companies. Form C-S (Lite) is for revenue of $200,000 or less, Form C-S for revenue up to $5 million, Form C for everything else.
Submit and pay CPF contributions, with the Skills Development Levy, for November 2027.
File Form IR37 and pay withholding tax on payments made to non-residents in October 2027.
GST return and payment for November 2027, for businesses IRAS has approved to file monthly. Quarterly periods are the standard; monthly or other special accounting periods are by application to IRAS, not set by turnover.
Estimated Chargeable Income for companies with a 30 September 2027 financial year end, due within 3 months of it. No ECI is needed where annual revenue is $5 million or below and the ECI is nil — both tests must be met. Filing early earns more instalments on the estimated tax.
YA 2026 closed on 18 April 2026. YA 2027 assesses income earned in 2026. Filing opens 1 March; most employment income is already with IRAS through the Auto-Inclusion Scheme, so for many people the job is checking reliefs rather than entering figures. The dates below are IRAS's standing deadlines — its Tax Season 2027 page had not been published when this was checked. 18 April 2027 is a Sunday; myTax Portal stays open.
Companies file twice: an estimate within 3 months of financial year end, then the actual return by 30 November. Which return form applies is a function of revenue, and dormant and loss-making companies still have to file. For YA 2026 the CIT Rebate is 50% of tax payable, including a $2,000 cash grant for companies with at least one local employee, capped at $40,000 in total.
Quarterly periods are the standard, landing on 31 January, 30 April, 31 July and 31 October; monthly periods are by application only. Registration is compulsory once taxable turnover passes $1 million, and a nil return is still a return.
Singapore has no monthly payroll tax return — employers withhold nothing from salary for income tax. The monthly obligation is CPF; the annual one is reporting each employee's income to IRAS by 1 March.
Four Singapore obligations run on a clock that starts when something happens, not on a fixed day of the year — which is exactly why they get missed.
Required when a non-Singapore-Citizen employee ceases employment, is posted overseas, or leaves Singapore for more than three months. Withhold monies due to the employee until IRAS issues clearance.
Official guidance →Documents executed in Singapore must be stamped within 14 days; documents executed overseas within 30 days of being received in Singapore. Applies to property transfers, leases and share transfers.
Official guidance →Registration is compulsory if taxable turnover for a calendar year exceeds $1 million (apply within 30 days of the end of that year), or once you can reasonably expect it to exceed $1 million in the next 12 months (apply within 30 days of the date of that forecast). Voluntary registration is possible below the threshold.
Official guidance →A private company holds its AGM within 6 months of financial year end and files its annual return on BizFile+ within 7 months. This is a Companies Act filing, separate from the IRAS tax return.
Official guidance →CPF moves a 14th that lands on one of these, or on a weekend, to the next working day; IRAS moves only GIRO deductions, so file IRAS returns by the date shown. Five of them move each year with the lunar, Islamic and Hindu calendars, so they are worth checking rather than assuming.
IRAS filings happen on myTax Portal, but the supporting paperwork does not. Open any PDF in the AI Editor for field-by-field guidance, or build a GST-ready invoice in a minute.
This calendar is a plain-English summary for planning, not tax advice. Dates change and your own obligations depend on your circumstances — verify against IRAS, the CPF Board and ACRA, and consult a qualified tax professional before relying on any date here.
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