Every Singapore company has one unavoidable yearly chore with ACRA: the Annual Return. It's quick and cheap to file — and expensive to forget. The trouble is most first-time directors either don't know it exists or confuse it with their tax filing. Here's the plain-English version.
What the Annual Return actually is (and isn't)
The Annual Return (AR) is a filing you lodge with ACRA that confirms your company's key particulars — directors, shareholders, registered address, share capital, and (where required) financial information. It keeps the public register accurate.
The most common mix-up: the AR is not your tax return. Your corporate tax filing (ECI and Form C-S/C) goes to IRAS and is a separate obligation with its own deadlines. Filing one does not cover the other. Every active company deals with both.
The deadline: within 7 months of your financial year-end
For a typical private (non-listed) company, the Annual Return must be filed within 7 months after your financial year-end (FYE). (Listed/public companies have a tighter 5-month window.)
A worked example: if your FYE is 31 December 2025, your AR is due by 31 July 2026.
The AR is linked to your AGM. If your company holds an Annual General Meeting, it generally must be held within 6 months of FYE, and the AR filed within 7. Many small private companies are exempt from holding an AGM under Section 175A — but note the exemption removes the meeting, not the filing. The Annual Return is still due within 7 months either way.
What you need before you file
Depending on your company's size and status, you'll typically need:
- Your company particulars up to date (directors, shareholders, address, share capital), and
- Your financial statements prepared (or confirmation your company qualifies as exempt/dormant from preparing or auditing them), and
- Your AGM held — or validly dispensed with under the exemption.
The fee and how to file
Filing is done online through ACRA's BizFile+ portal using Corppass, and the fee is S$60. In practice, most SMEs have their company secretary file the AR on the company's behalf — it's one of the core reasons the role exists (see our company secretary guide).
Dormant companies still have to file
A frequent and costly assumption: "we didn't trade this year, so there's nothing to file." Not true. Dormant companies must still file their Annual Return, even when they're exempt from preparing or auditing financial statements. Dormant does not mean invisible to ACRA.
The penalties for filing late
Miss the deadline and ACRA applies a flat late-lodgment penalty automatically when you eventually file on BizFile+:
- S$300 if you file up to 3 months after the due date, and
- S$600 if you file more than 3 months late.
That's per late filing — and it's just the start. Prolonged non-filing can escalate to prosecution of the directors, director disqualification, and ultimately the company being struck off the register. The fix is almost always simpler than the cleanup: know your FYE, and file on time.
Staying ahead of it
The Annual Return is predictable — it lands on the same point in your calendar every year, keyed to your FYE. That makes it easy to plan for: note the date, keep your particulars current, and give your company secretary the runway to prepare. If you've mapped your obligations on SingNav, this is exactly the kind of recurring deadline worth tracking so it never sneaks up on you.
The honest caveat
Deadlines, fees, and exemptions depend on your company type and can change. The figures above are current as of the verified date below, but always confirm the current requirements on ACRA's BizFile+ before you file. This is a plain-English overview, not official or legal advice.