Singapore Tax filing deadlines
Singapore Tax filing deadlines: 3 deadline rules held, cited to 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: GST filing due dates and requests for extension. Last checked against the official source on 13 Oct 2026.
Official source: 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: GST filing due · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Singapore for VAT/GST returns and payments, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 3 deadline rules |
|---|---|
| In force from | — |
| Official source | 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: GST filing due dates and requests for extension — IRAS |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/sg/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/sg/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/sg/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | GST F5 return and payment — quarterly accounting periods GST-registered businesses on standard quarterly GST accounting periods | quarterly | last day of the following month | source silent; not moved, flagged | GST filing due dates and requests for extension — IRAS “Your GST return and payment are due 1 month after the end of your accounting period” | 2026-10-13 |
| Corporate income tax | Estimated Chargeable Income (ECI) filing Companies, unless they qualify for the ECI filing waiver (annual revenue ≤ S$5 million and ECI is nil) or are specifically not required to file | annual | last day of the 3rd month after the period ends | source silent; not moved, flagged | Estimated Chargeable Income (ECI) Filing — IRAS “Your company has to file ECI within 3 months from the end of your financial year” | 2026-10-13 |
| Corporate income tax | Corporate income tax return — Form C-S / Form C-S (Lite) / Form C, due 30 November of the Year of Assessment All companies (Form C-S / C-S (Lite) / Form C / dormant-company form) | annual | 30th day of the 11th month after the period ends | source silent; not moved, flagged | Basic Guide to Corporate Income Tax for Companies — IRAS “Form C-S/ Form C-S (Lite)/ Form C To declare the company's actual taxable income for a YA 30 Nov each year” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-31 | GST F5 return and payment — quarterly accounting periods | 2026-07-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday roll unverified |
| 2026-11-30 | Corporate income tax return — Form C-S / Form C-S (Lite) / Form C, due 30 November of the Year of Assessment | 2025-01-01 – 2025-12-31 | — |
| 2027-01-31 | GST F5 return and payment — quarterly accounting periods | 2026-10-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Not covered here
We hold no verified rule for these taxes in SG. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- PAYE / payroll withholding: Singapore has no PAYE / monthly employer withholding of income tax on resident employees' salaries. Employers' obligation is the annual employee-income information return (Form IR8A / Auto-Inclusion Scheme, by 1 March), which reports income but remits no tax; not modelled as a withholding remittance rule.
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Other Singapore series: Policy interest rate · Statutory late-payment interest · GST standard rate · VAT registration threshold · Statutory minimum wage · Public holidays · Consumer price inflation (CPI, year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax (resident rates) · Statutory social-insurance contributions
The same figure elsewhere: South Korea · Taiwan · Thailand · Türkiye · United Arab Emirates · all 16