Singapore Corporate Income Tax Filing Reminder: YA 2025 Deadline and Form Selection-FOZL

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Singapore Corporate Income Tax Filing Reminder: YA 2025 Deadline and Form Selection

Singapore companies should note that the corporate income tax filing deadline for the 2025 Year of Assessment (YA 2025) is 30 November 2025. Filing can begin from 5 May 2025 via the IRAS e-filing system.

When filing, companies need to choose the appropriate form based on their revenue and filing requirements:
1. Form C-S (Lite): Suitable for small and medium-sized enterprises with annual revenue not exceeding SGD 200,000 and only basic income with minimal deductions.

2. Form C-S: Suitable for companies with annual revenue not exceeding SGD 5 million that do not involve complex tax adjustments.

3. Form C: Applicable to all other companies, particularly those with complex transactions, cross-border operations, transfer pricing, or capital allowances.

Key points to note:

-Verify whether your company qualifies to use the simplified forms (C-S / C-S Lite) to reduce filing complexity.

-If filing the full Form C, companies must also prepare the Tax Computation, financial statements, and relevant schedules.

-It is recommended to prepare financial and tax information early to avoid errors or omissions near the deadline.

Professional tip: If your company involves cross-border transactions, group structures, or tax incentive claims, it is advisable to seek assistance from professional accountants or tax advisors to ensure compliance and optimize your tax position.

2026 requirements for Estimated Chargeable Income (ECI)

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