02/11/2026
Corporate Tax Filing Checklist: Your Roadmap to 30 November 2026
The corporate income tax filing deadline for YA 2026 is coming up on 30 November 2026. If your company is incorporated in Singapore, this deadline applies whether your business is profitable, loss-making, or even dormant.
To help you prepare, here is a practical checklist to keep your filing on track:
1. Confirm your filing obligation and form type
- Determine whether your company should file Form C-S, Form C-S (Lite), or Form C via IRAS myTax Portal.
- Ensure your CorpPass access and authorisations are set up and tested before you file.
2. Get your financials in order
- Finalise your financial statements (Profit & Loss, Balance Sheet, and supporting notes) for the financial year that ended in 2025, which forms the basis period for YA 2026.
- Reconcile bank accounts, customer and supplier balances, and verify that revenue and expenses are correctly classified.
3. Prepare your tax computation
- Adjust accounting profit to arrive at taxable income (remember that accounting profit is not the same as taxable profit).
- Review and exclude non-deductible expenses, and ensure capital allowances, provisions and write-offs are treated correctly.
- Assess carry-forward of unutilised losses and capital allowances, where applicable.
4. Maximise available tax reliefs
- Review eligibility for Start-Up Tax Exemption (SUTE) or Partial Tax Exemption (PTE).
- Factor in the YA 2026 Corporate Income Tax Rebate (50% rebate, subject to cap) and Cash Grant for qualifying active companies with at least one local employee in 2025. IRAS will compute these automatically once your return is filed, but accurate figures are essential to benefit fully.
5. Check your ECI position
- Confirm that your Estimated Chargeable Income (ECI) filing for the corresponding financial year was properly submitted or validly waived.
- If you are on GIRO, ensure that your instalment plan is correctly set up and consistent with your assessed tax.
6. Review ACRA’s latest requirements and October 2026 changes
- Take this opportunity to ensure your ACRA filings (e.g. annual returns, financial statements lodgment where required) are consistent with your tax filings.
- Stay up to date with ACRA’s October 2026 amendments, including any new data, disclosure or filing requirements that may affect your company profile or directors’ obligations. Alignment between IRAS and ACRA records helps reduce compliance risk.
7. Final pre-filing checks
- Verify company details (UEN, registered address, principal activities, financial year end).
- Ensure that dormant or loss-making entities are also filing where required; “no activity” does not always mean “no filing”.
- Keep all working papers, computations, and source documents properly organised, in case IRAS requests for review.
8. File on time – and avoid penalties
- Submit Form C-S / C-S (Lite) / C electronically at mytax.iras.gov.sg by 30 November 2026.
- Late or non-filing can result in estimated assessments, composition fines, and late payment penalties, which may escalate quickly.
At CoSeClinic Group of companies, we understand that tax compliance sits alongside many other priorities for business owners, finance teams and directors. Our experienced tax and accounting professionals support you through the entire process – from bookkeeping clean-up and tax computation, to corporate tax filing and alignment with ACRA’s latest requirements.
If you would like a structured review of your YA 2026 position or assistance to complete your Form C-S / C filing ahead of the deadline, our team is ready to help you file accurately, on time, and with confidence.
Stay compliant. Stay ahead of 30 November.
