Tax Calendar

Singapore Tax Calendar 2026–2027

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.

IRAS · myTax PortalSingapore Dollar (SGD)January 1 – December 31
102Deadlines
80%of 2026
39Passed

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

January2026

Jan14

CPF contributions — December 2025

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.

Jan15

Withholding tax (s45) — November 2025 payments

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.

Jan31

GST F5 — quarter ended 31 December 2025

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.

Jan31

ACRA annual return — financial year ended 30 June 2025

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.

Jan31

Property tax 2026 — payment in full

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.

February2026

Feb14

CPF contributions — January 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.

Feb15

Withholding tax (s45) — December 2025 payments

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.

Feb28

GST F5 — monthly filers (January 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.

March2026

Mar1

Employers: employment income submission (AIS) — YA 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.

Mar1

Individual income tax filing opens (YA 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.

Mar14

CPF contributions — February 2026

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.

Mar15

Withholding tax (s45) — January 2026 payments

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.

Mar31

GST F5 — monthly filers (February 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.

Mar31

ECI — financial year ended 31 December 2025

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.

April2026

Apr14

CPF contributions — March 2026

Submit and pay CPF contributions, with the Skills Development Levy, for March 2026.

Apr15

Withholding tax (s45) — February 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in February 2026.

Apr15

Individual income tax return — paper filing (YA 2026)

Paper filing deadline for the Year of Assessment 2026, covering income earned in 2025: Form B1 for employees, Form B for the self-employed, Form P for partnerships. E-filing gets three more days.

Apr18

Individual income tax return — e-filing deadline (YA 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.

Apr30

GST F5 — quarter ended 31 March 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%.

May2026

May14

CPF contributions — April 2026

Submit and pay CPF contributions, with the Skills Development Levy, for April 2026.

May15

Withholding tax (s45) — March 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in March 2026.

May31

GST F5 — monthly filers (April 2026)

🏛 Vesak Day

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.

May31

FATCA and CRS returns — reporting year 2025

🏛 Vesak Day

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.

June2026

Jun14

CPF contributions — May 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.

Jun15

Withholding tax (s45) — April 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in April 2026.

Jun30

GST F5 — monthly filers (May 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.

Jun30

ECI — financial year ended 31 March 2026

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.

July2026

Jul14

CPF contributions — June 2026

Submit and pay CPF contributions, with the Skills Development Levy, for June 2026.

Jul15

Withholding tax (s45) — May 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in May 2026.

Jul31

GST F5 — quarter ended 30 June 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%.

Jul31

ACRA annual return — financial year ended 31 December 2025

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.

August2026

Aug14

CPF contributions — July 2026

Submit and pay CPF contributions, with the Skills Development Levy, for July 2026.

Aug15

Withholding tax (s45) — June 2026 payments

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.

Aug31

GST F5 — monthly filers (July 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.

Aug31

Individual tax bill — payment window (YA 2026)

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.

September2026

Sep14

CPF contributions — August 2026

Submit and pay CPF contributions, with the Skills Development Levy, for August 2026.

Sep15

Withholding tax (s45) — July 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in July 2026.

Sep30

GST F5 — monthly filers (August 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.

Sep30

ECI — financial year ended 30 June 2026

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.

October2026

Current
Oct14

CPF contributions — September 2026

Submit and pay CPF contributions, with the Skills Development Levy, for September 2026.

Oct15

Withholding tax (s45) — August 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in August 2026.

Oct31

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%.

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.

Oct31

ACRA annual return — financial year ended 31 March 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.

November2026

Nov14

CPF contributions — October 2026

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.

Nov15

Withholding tax (s45) — September 2026 payments

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.

Nov30

GST F5 — monthly filers (October 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.

Nov30

Corporate income tax return — YA 2026

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.

December2026

Dec14

CPF contributions — November 2026

Submit and pay CPF contributions, with the Skills Development Levy, for November 2026.

Dec15

Withholding tax (s45) — October 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in October 2026.

Dec31

GST F5 — monthly filers (November 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.

Dec31

ECI — financial year ended 30 September 2026

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.

January2027

Jan14

CPF contributions — December 2026

Submit and pay CPF contributions, with the Skills Development Levy, for December 2026.

Jan15

Withholding tax (s45) — November 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in November 2026.

Jan31

GST F5 — quarter ended 31 December 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.

Jan31

ACRA annual return — financial year ended 30 June 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 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.

Jan31

Property tax 2027 — payment in full

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.

February2027

Feb14

CPF contributions — January 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.

Feb15

Withholding tax (s45) — December 2026 payments

File Form IR37 and pay withholding tax on payments made to non-residents in December 2026.

Feb28

GST F5 — monthly filers (January 2027)

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.

March2027

Mar1

Employers: employment income submission (AIS) — YA 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.

Mar1

Individual income tax filing opens (YA 2027)

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.

Mar14

CPF contributions — February 2027

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.

Mar15

Withholding tax (s45) — January 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in January 2027.

Mar31

GST F5 — monthly filers (February 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.

Mar31

ECI — financial year ended 31 December 2026

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.

April2027

Apr14

CPF contributions — March 2027

Submit and pay CPF contributions, with the Skills Development Levy, for March 2027.

Apr15

Withholding tax (s45) — February 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in February 2027.

Apr15

Individual income tax return — paper filing (YA 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.

Apr18

Individual income tax return — e-filing deadline (YA 2027)

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.

Apr30

GST F5 — quarter ended 31 March 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%.

May2027

May14

CPF contributions — April 2027

Submit and pay CPF contributions, with the Skills Development Levy, for April 2027.

May15

Withholding tax (s45) — March 2027 payments

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.

May31

GST F5 — monthly filers (April 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.

May31

FATCA and CRS returns — reporting year 2026

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.

June2027

Jun14

CPF contributions — May 2027

Submit and pay CPF contributions, with the Skills Development Levy, for May 2027.

Jun15

Withholding tax (s45) — April 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in April 2027.

Jun30

GST F5 — monthly filers (May 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.

Jun30

ECI — financial year ended 31 March 2027

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.

July2027

Jul14

CPF contributions — June 2027

Submit and pay CPF contributions, with the Skills Development Levy, for June 2027.

Jul15

Withholding tax (s45) — May 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in May 2027.

Jul31

GST F5 — quarter ended 30 June 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.

Jul31

ACRA annual return — financial year ended 31 December 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 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.

August2027

Aug14

CPF contributions — July 2027

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.

Aug15

Withholding tax (s45) — June 2027 payments

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.

Aug31

GST F5 — monthly filers (July 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.

Aug31

Individual tax bill — payment window (YA 2027)

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.

September2027

Sep14

CPF contributions — August 2027

Submit and pay CPF contributions, with the Skills Development Levy, for August 2027.

Sep15

Withholding tax (s45) — July 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in July 2027.

Sep30

GST F5 — monthly filers (August 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.

Sep30

ECI — financial year ended 30 June 2027

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.

October2027

Oct14

CPF contributions — September 2027

Submit and pay CPF contributions, with the Skills Development Levy, for September 2027.

Oct15

Withholding tax (s45) — August 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in August 2027.

Oct31

GST F5 — quarter ended 30 September 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.

Oct31

ACRA annual return — financial year ended 31 March 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.

November2027

Nov14

CPF contributions — October 2027

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.

Nov15

Withholding tax (s45) — September 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in September 2027.

Nov30

GST F5 — monthly filers (October 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.

Nov30

Corporate income tax return — YA 2027

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.

December2027

Dec14

CPF contributions — November 2027

Submit and pay CPF contributions, with the Skills Development Levy, for November 2027.

Dec15

Withholding tax (s45) — October 2027 payments

File Form IR37 and pay withholding tax on payments made to non-residents in October 2027.

Dec31

GST F5 — monthly filers (November 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.

Dec31

ECI — financial year ended 30 September 2027

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.

Individual filing season (YA 2027)

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.

Filing opens
1 March 2027
Paper filing deadline
15 April 2027
E-filing deadline
18 April 2027 (Sun)
Tax payable after Notice of Assessment
Within 1 month
IRAS: Who must file →

Companies: ECI and the return

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.

ECI
3 months after FYE
Return (YA 2026)
30 Nov 2026
Return (YA 2027)
30 Nov 2027
YA 2026 CIT Rebate
50%, cap $40,000
Form C-S (Lite)
Revenue ≤ $200k
Form C-S
Revenue ≤ $5m

GST — 9%, one month after period end

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.

Quarter to 31 Dec
31 January
Quarter to 31 Mar
30 April
Quarter to 30 Jun
31 July
Quarter to 30 Sep
31 October
IRAS: Filing GST →

Employers: CPF, AIS and clearance

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.

CPF contributions
By the 14th (or next working day)
Employment income (AIS)
1 March
Hardcopy IR8A to employees (non-AIS)
1 March
Form IR21 tax clearance
1 month before departure
IRAS: Auto-Inclusion Scheme →

Deadlines with no date on the calendar

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.

Form IR21 — tax clearance

At least 1 month before departure

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 →

Stamp duty

Within 14 days of execution

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 →

GST registration

Within 30 days of year end or forecast

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 →

ACRA annual return

Within 7 months of financial year end

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 →

Singapore public holidays 2026

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.

New Year's DayThu 1 Jan
Chinese New YearTue 17 Feb
Chinese New Year (second day)Wed 18 Feb
Hari Raya PuasaSat 21 Mar
Good FridayFri 3 Apr
Labour DayFri 1 May
Hari Raya HajiWed 27 May
Vesak DaySun 31 May
Vesak Day (in lieu)Mon 1 Jun
National DaySun 9 Aug
National Day (in lieu)Mon 10 Aug
DeepavaliSun 8 Nov
Deepavali (in lieu)Mon 9 Nov
Christmas DayFri 25 Dec

Frequently Asked Questions

When is the individual income tax filing deadline in Singapore?
The e-filing deadline on myTax Portal is 18 April and paper returns are due 15 April, with filing opening on 1 March. The next season is the Year of Assessment 2027, covering income earned in 2026: 18 April 2027 is a Sunday, and IRAS had not published its Tax Season 2027 dates when this page was checked, so treat 18 April as the date unless IRAS announces otherwise. The YA 2026 season closed on 18 April 2026. Around a million taxpayers now receive a Direct Notice of Assessment from mid-March and do not need to file at all; those on the No-Filing Service should still check that their reliefs and any income outside the Auto-Inclusion Scheme are correct.
What is a Year of Assessment, and why does it lag a year behind?
Singapore taxes on a preceding-year basis. The Year of Assessment 2026 assesses income earned in the calendar year 2025, which is why the filing season sits in March and April 2026. Companies work to their own financial year: the YA 2026 corporate return covers the financial year ending in 2025.
When is the corporate income tax return due in Singapore?
All companies must e-file their Corporate Income Tax Return by 30 November on myTax Portal — 30 November 2026 for YA 2026 and 30 November 2027 for YA 2027 — including dormant companies and companies making a loss. Which form applies depends on size: Form C-S (Lite) for annual revenue of $200,000 or less, Form C-S for revenue up to $5 million, and Form C for everything above that. Form C must be filed with financial statements and a tax computation attached.
Is there a corporate income tax rebate for YA 2026?
Yes. For YA 2026 IRAS grants a Corporate Income Tax Rebate of 50% of tax payable. Active companies that made CPF contributions to at least one local employee (a Singapore citizen or permanent resident, excluding shareholders who are also directors) in 2025 also receive a $2,000 CIT Rebate Cash Grant, paid automatically. The rebate and cash grant together are capped at $40,000 per company; for a company that received the cash grant, the rebate is reduced by the $2,000 already paid. The rebate is applied when IRAS assesses the return — you do not claim it.
When is Estimated Chargeable Income (ECI) due?
ECI is due within 3 months of your financial year end, so a 31 December 2025 year-end files by 31 March 2026, a 31 March year-end by 30 June, and so on. The filing waiver applies only where annual revenue is $5 million or below AND the ECI is nil — both tests must be met. Filing ECI early also buys you more instalments on the resulting tax.
How often do I file GST, and when is the GST F5 due?
The GST F5 return and payment are due one month after the end of your accounting period. Quarterly accounting periods are the standard, so returns fall due on 31 January, 30 April, 31 July and 31 October. There is no turnover test that forces monthly filing: monthly or other special periods are granted by IRAS on application, and those businesses file one month after each period ends. A return is required even if it is nil, and GST has been 9% since 1 January 2024.
When is withholding tax on payments to non-residents due?
Withholding tax under section 45 must be filed on Form IR37 and paid by the 15th of the second month from the date of payment to the non-resident. A payment made in January is therefore due by 15 March. It bites on interest, royalties, management and technical fees, rent on movable property, and fees paid to non-resident directors and professionals. Late payment attracts a 5% late payment penalty; if the tax is still unpaid 30 days after the due date, a further 1% is added for each completed month it remains unpaid, capped at 15% of the unpaid tax.
When are CPF contributions due?
CPF contributions are due at the end of the month the wages relate to, with a grace period to the 14th of the following month. Miss the 14th and late-payment interest runs at 1.5% per month, subject to a $5 minimum. The Skills Development Levy is collected through the same submission.
What is the Auto-Inclusion Scheme deadline for employers?
Employers under the Auto-Inclusion Scheme must transmit employee income records to IRAS by 1 March each year — Form IR8A plus Appendix 8A, Appendix 8B and Form IR8S where relevant. AIS is compulsory for employers with 5 or more employees. Employers outside AIS must instead give each employee a hardcopy Form IR8A by 1 March so the employee can file it themselves.
When must I file Form IR21 for a departing foreign employee?
File Form IR21 at least one month before a non-Singapore-Citizen employee ceases employment, goes on an overseas posting, or leaves Singapore for more than three months. This is one obligation with no fixed calendar date — it is triggered by the departure, and you must withhold any monies due to the employee until IRAS issues tax clearance.
When is property tax due?
Property tax bills for the coming year are issued in December, and the full amount is payable by 31 January. Owners on GIRO can spread it over 12 interest-free monthly instalments instead. The charge is based on the Annual Value of the property, with progressive rates that differ between owner-occupied and non-owner-occupied residential property.
What happens if I miss an IRAS deadline?
For individual income tax, IRAS may issue an estimated assessment — which must be paid even while you object to it — plus a composition fee or a court summons for continued non-filing. Corporate late filing brings composition fees and, for persistent cases, prosecution. Late payment of tax generally attracts a 5% penalty, with further penalties of 1% per completed month if it stays unpaid — up to 12% in total for income tax, and up to 15% of the unpaid tax for withholding tax. Late CPF contributions carry interest of 1.5% per month.
Do these dates shift when they fall on a weekend or public holiday?
It depends on the authority. CPF is explicit: where the 14th falls on a Saturday, Sunday or public holiday, enforcement action is taken only if contributions are not paid by the next working day. IRAS publishes its filing dates without a weekend extension — myTax Portal stays open — and says only that a GIRO deduction falling on a weekend or public holiday is made on the next working day, so the safe course is to file and pay by the date shown. Each affected deadline below carries a note saying which rule applies. Because Chinese New Year, Hari Raya Puasa, Hari Raya Haji, Vesak Day and Deepavali all move each year, check the gazetted list rather than assuming last year's dates.

Paperwork to go with these dates

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.

Terms used on this page

Plain-English definitions, in case a word on a deadline is doing more work than it looks like.

Paperwork these dates tend to involve

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