2026 Singapore Tax & Compliance Calendar
Key dates for Singapore GST quarterly, corporate tax (Form C-S), withholding tax, and ECI in 2026.
January 2026
Withholding Tax Due (December 2025 Payments)
Withholding tax on payments to non-residents made in December 2025 due within 15 days of payment.
Q4 2025 GST Return & Payment Due
GST return and payment for October–December 2025 due within one month of the prescribed accounting period.
February 2026
ECI Filing Deadline (December Year-End)
Estimated Chargeable Income (ECI) due within 3 months of financial year-end for companies with December 31, 2025 year-end.
March 2026
Withholding Tax Due (February 2026 Payments)
Withholding tax on payments to non-residents made in February 2026 due.
April 2026
Q1 2026 GST Return & Payment Due
GST return and payment for January–March 2026 due.
May 2026
ECI Filing Deadline (March Year-End)
ECI due within 3 months of financial year-end for companies with March 31, 2026 year-end.
June 2026
Withholding Tax Due (May 2026 Payments)
Withholding tax on payments to non-residents made in May 2026 due.
July 2026
Q2 2026 GST Return & Payment Due
GST return and payment for April–June 2026 due.
October 2026
Q3 2026 GST Return & Payment Due
GST return and payment for July–September 2026 due.
November 2026
Form C-S / Form C Corporate Tax Return Due (Dec Y/E)
Form C-S (simplified) or Form C corporate income tax return for YA 2026 (FY ending December 2025) due by November 30, 2026.
December 2026
Withholding Tax Due (November 2026 Payments)
Withholding tax on payments to non-residents made in November 2026 due.
Primary Sources
- https://www.iras.gov.sg
- https://www.iras.gov.sg/taxes/goods-services-tax
- https://www.iras.gov.sg/taxes/corporate-income-tax