This planning guide summarises key Singapore tax and employer filing deadlines for 2027 based on IRAS requirements published as at 2 September 2026. Some obligations depend on a taxpayer's financial year end, prescribed accounting period or a specific IRAS notice, so businesses should still check myTax Portal and any later IRAS filing-season announcements.
Employers must prepare the applicable employment income forms and, where they participate in the Auto-Inclusion Scheme, submit employee income information electronically to IRAS by 1 March 2027 for YA 2027. AIS participation is compulsory for employers that meet IRAS's current criteria, including employers with 5 or more employees in 2026 and employers specifically notified by IRAS.
IRAS's general individual income tax filing period runs from 1 March to 18 April. Accordingly, taxpayers required to file for YA 2027 should plan to complete their return by 18 April 2027, subject to any later IRAS announcement or taxpayer-specific extension.
From YA 2027, e-Filing of Form P is compulsory. The precedent partner must e-File the partnership return by 18 April. IRAS makes Form P available for e-Filing from 1 February. Partnerships with more than 10 partners must also use the Partnership Allocation Template from YA 2027.
Companies must generally file their Corporate Income Tax Return—Form C-S, Form C-S (Lite) or Form C, as applicable—by 30 November each year. For YA 2027, the normal filing deadline is therefore 30 November 2027. Companies using qualifying seamless filing from accounting software should check whether IRAS's YA 2027 automatic filing extension applies to their filing method.
Estimated Chargeable Income (ECI) is generally due within three months after the company's financial year end, unless the company qualifies for an ECI filing waiver.
GST returns and payment are generally due one month after the end of the prescribed accounting period. The exact 2027 due dates therefore depend on each GST-registered business's accounting periods. A nil return must still be filed where required.
Withholding tax, FATCA, CRS, property tax and other obligations have separate trigger dates or annual filing dates. Withholding tax, for example, is generally tied to the date of payment to the non-resident rather than to the annual income-tax filing season. Taxpayers should check the relevant IRAS notice and 2027 due-date calendar as it is updated.
This page reflects rules and recurring filing deadlines published by IRAS as at 2 September 2026. Apexia Corporate Advisory will update this guide if IRAS announces changes to the 2027 filing calendar or introduces filing-season concessions.
For the prior filing year, see Singapore Tax Filing Deadlines 2026.
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