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 Aug, 2026 · in 5 days
Individual tax bill — payment window (YA 2026)
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 regardless of any objection. Signing up for GIRO converts the bill into up to 12 interest-free monthly instalments.
Add these dates to your calendar (.ics)18 April
Individual income tax
e-filing, YA 2026 (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 without late-payment interest. Contributions are technically due on the last day of December; the CPF Board allows a grace period to the 14th, after which interest runs at 1.5% per month (minimum $5).
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, 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, covering quarterly and monthly filers alike. GST is 9%. A nil return is still required if you are registered, and the return must be filed even where no payment is due.
Property tax for the whole of 2026 is payable by 31 January 2026. Bills were issued in December 2025 and are based on the Annual Value of the property; owners on GIRO can spread the amount over 12 interest-free instalments instead.
Submit and pay CPF contributions for January 2026, together with the Skills Development Levy, which is collected through the same submission.
File Form IR37 and pay withholding tax on payments made to non-residents in December 2025. Where the due date falls on a weekend or public holiday, file by the next working day.
GST return and payment for January 2026 for businesses on monthly accounting periods. Monthly filing is required above certain turnover thresholds and is optional otherwise.
Employers under the Auto-Inclusion Scheme must transmit employee income records for 2025 to IRAS by 1 March 2026 — 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 AIS must instead hand each employee a hardcopy Form IR8A by the same date.
myTax Portal opens for the Year of Assessment 2026, covering income earned in 2025. Around a million taxpayers receive a Direct Notice of Assessment from mid-March and need do nothing; those on the No-Filing Service should still check that reliefs and non-auto-included income are right.
File Form IR37 and pay withholding tax on payments made to non-residents in January 2026.
Estimated Chargeable Income is due within 3 months of financial year end, so 31 December year-ends file by 31 March. The waiver applies where revenue for the year is $5 million or below and the ECI is nil — but only if both tests are met.
GST return and payment for February 2026 for monthly filers.
Deadline for paper returns: Form B1 for employees, Form B for the self-employed, Form M for non-residents, Form P for the precedent partner of a partnership, and Form T for trusts and estates. Paper filing is now the exception — e-filing gets three extra days.
File Form IR37 and pay withholding tax on payments made to non-residents in February 2026.
The hard deadline for the Year of Assessment 2026: e-file on myTax Portal by 18 April 2026. Late filing can bring an estimated assessment, a composition fee, or a court summons — and an estimated assessment must still be paid even while you object to it.
GST return and payment for the accounting period ending 31 March 2026, for quarterly and monthly filers. GIRO deductions are taken on the 15th of the month after the due date.
File Form IR37 and pay withholding tax on payments made to non-residents in March 2026.
Reporting Singaporean Financial Institutions must submit their FATCA and Common Reporting Standard returns for calendar year 2025 by 31 May 2026, through the IRAS AEOI e-service. A nil return is required where there is nothing to report.
GST return and payment for April 2026 for monthly filers.
File Form IR37 and pay withholding tax on payments made to non-residents in April 2026.
Estimated Chargeable Income for companies with a 31 March financial year end. Filing ECI early matters for cash flow: it sets the instalment plan, and companies that e-file ECI within a month of year end get the most instalments.
File Form IR37 and pay withholding tax on payments made to non-residents in May 2026.
A private company must hold its AGM within 6 months of financial year end and file its annual return with ACRA within 7 months — so 31 December year-ends file by 31 July 2026. This is a Companies Act filing, separate from the IRAS tax return.
GST return and payment for the accounting period ending 30 June 2026, for quarterly and monthly filers.
File Form IR37 and pay withholding tax on payments made to non-residents in June 2026.
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 regardless of any objection. Signing up for GIRO converts the bill into up to 12 interest-free monthly instalments.
File Form IR37 and pay withholding tax on payments made to non-residents in July 2026.
Estimated Chargeable Income for companies with a 30 June financial year end.
GST return and payment for August 2026 for monthly filers.
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, for quarterly and monthly filers.
File Form IR37 and pay withholding tax on payments made to non-residents in September 2026.
Every company must e-file its YA 2026 return on myTax Portal by 30 November 2026, including dormant companies and companies making a loss. Form C-S (Lite) is for revenue of $200,000 or less, Form C-S for revenue up to $5 million, and Form C for everything else — Form C requires financial statements and tax computation to be attached.
GST return and payment for October 2026 for monthly filers.
File Form IR37 and pay withholding tax on payments made to non-residents in October 2026.
Estimated Chargeable Income for companies with a 30 September financial year end.
GST return and payment for November 2026 for monthly filers. Property tax bills for 2027 are also issued during December, payable in full by 31 January 2027.
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, for quarterly and monthly filers.
Property tax for the whole of 2027 is payable by 31 January 2027, against bills issued in December 2026.
File Form IR37 and pay withholding tax on payments made to non-residents in December 2026.
GST return and payment for January 2027 for monthly filers.
Employers under the Auto-Inclusion Scheme transmit 2026 employee income records to IRAS by 1 March 2027. Employers outside AIS 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.
File Form IR37 and pay withholding tax on payments made to non-residents in January 2027.
Estimated Chargeable Income for companies with a 31 December 2026 financial year end.
GST return and payment for February 2027 for monthly filers.
File Form IR37 and pay withholding tax on payments made to non-residents in February 2027.
E-filing deadline for the Year of Assessment 2027 on myTax Portal.
GST return and payment for the accounting period ending 31 March 2027, for quarterly and monthly filers.
YA 2026 assesses income earned in 2025. 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.
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.
Quarterly filers land on 31 January, 30 April, 31 July and 31 October. 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 once taxable turnover for the past 12 months exceeds $1 million, or once you reasonably expect it to exceed $1 million in the next 12 months. Voluntary registration is possible below that.
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 →Where a deadline falls on one of these, or on a weekend, file by the next working day. 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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