For companies required to file a YA 2026 Corporate Income Tax Return, the deadline is 30 November 2026 on myTax Portal. Losses or inactivity do not automatically remove the filing obligation. An IRAS-granted filing waiver is a separate exception.
Below is a plain-English guide to who must file, which form applies, and what happens if you miss the date.
Who must file for YA 2026?
The IRAS YA 2026 filing guide includes companies that:
- Did not carry on business in financial year 2025, or
- Incurred a loss in FY2025.
In other words, “we made no profit” or “we were quiet this year” is not a reason to skip filing. As long as your company carried on business or received income during the year, a return is still expected.
Two nuances worth knowing:
- Dormant companies: Check the status in IRAS myTax Portal under Update Corporate Profile. If it is “Active”, you file using the Form for Dormant Company. If IRAS has recorded it as “No Business Done” and granted a filing waiver, no return is required — but if you recommence business, you must submit a Recommencement of Business form.
- Newly incorporated in 2025: Filing is required if you closed your first set of financial statements in 2025 and derived income or started business that year.
Which form does your company use?
IRAS provides three main return types:
| Form | Who it’s for |
|---|---|
| Form C-S | Singapore-incorporated companies with annual revenue of S$5 million or below, taxed at the prevailing 17% rate, and not claiming items such as group relief, carry-back of losses, investment allowance, or foreign tax credit. |
| Form C-S (Lite) | Companies that qualify for Form C-S and have annual revenue of S$200,000 or below — a simplified form requiring only six essential fields. |
| Form C | Companies that don’t qualify for the above. Financial statements, tax computations and supporting schedules must be filed together with Form C. |
Choosing the wrong form, or filing Form C without the required schedules, is a common cause of delays and follow-up queries.
What happens if you file late — or not at all?
IRAS states that late filing or non-filing may result in penalties of up to S$5,000, and companies that fail to file on time and accurately may face further action, including fines and summons in court.
Just as important: the directors remain responsible for the company’s filing obligations — appointing a tax agent does not transfer that legal responsibility away from the board.
YA 2026 rebate: check the enhanced figures
The enhanced YA 2026 CIT Rebate is 50% of tax payable, with total rebate and eligible S$2,000 cash-grant benefits capped at S$40,000. IRAS applies the rebate automatically; do not subtract it from chargeable income in your return. Check the current IRAS rebate guidance and your company’s eligibility.
How BTA helps
BTA supports corporate tax computations, ECI and annual return e-filing within an agreed engagement. We review the relevant form, exemptions and supporting schedules, working from your company’s records. Engage us early enough to resolve missing information before the deadline; appointment of a tax agent does not remove the directors’ responsibilities. See our corporate tax compliance service.
Speak with BTA to assess the appropriate support for your company.
This article is general information based on IRAS guidance current at the time of writing and is not a substitute for advice on your specific circumstances. Source: IRAS Corporate Income Tax Filing Season 2026.
Reviewed and updated on 24 October 2026. General information only; requirements depend on your circumstances and current official guidance.
