Form detail
IRAS Form Form C-S/C
Singapore Corporate Income Tax Return
Country
Singapore
Revision year
2024
Methods
efile
Updated
2026-05-20
Singapore Corporate Income Tax Return
Annual corporate income tax return for Singapore companies; Form C-S is simplified for small companies.
Who must file: Singapore-resident companies and foreign companies with Singapore-source income subject to Singapore corporate tax.
Practical overview
Singapore's corporate tax filing has been e-filing-only since 2020. Form C-S (simplified) is available to companies with annual revenue under SGD 5 million; Form C is the standard return. The headline corporate tax rate is 17 percent with partial tax exemption on the first SGD 200,000 of taxable income. The Estimated Chargeable Income (ECI) must be filed within three months of year-end.
Practical steps
- Determine eligibility for Form C-S based on size and other criteria.
- File Estimated Chargeable Income (ECI) within 3 months of fiscal-year-end.
- Prepare statutory accounts and tax computation.
- File Form C-S or Form C via myTax Portal by 30 November of the year following the year of assessment.
Due-date notes
ECI within 3 months of year-end; Form C/C-S by 30 November of the year of assessment.
Timing: 30 November
Penalty snapshot
Late-filing penalties from SGD 200, escalating with continued delay; summons may issue.
Related guides
Primary sources
- IRAS: Corporate income taxVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.