Corporate Income Tax Filing Season 2026

To file your Corporate Income Tax Return via mytax.iras.gov.sg, your employee or tax agent must have Corppass authorisation as an 'Approver' for the 'Corporate Tax (Filing and Application)' digital service. For step-by-step guides on Corppass authorisation, refer to go.gov.sg/corppassauth.

Most companies benefit from simplified filing using Form C-S or Form C-S (Lite), which reduces the information required to complete their return.

Meeting the criteria below allows your company to file using a simplified form.

Form C-S – if your company meets these criteria:

• Is incorporated in Singapore;
• Has an annual revenue of $5 million or below;
• Derives income taxable at the prevailing Corporate Income Tax rate of 17%; and
• Is not claiming the following:
  • Carry-back of Current Year Capital Allowances/ Losses
  • Group Relief
  • Investment Allowance
  • Foreign Tax Credit and Tax Deducted at Source

   

Form C-S (Lite) – if your company qualifies for Form C-S and has annual revenue of $200,000 or below. It requires only six essential fields to be completed. 

Form for Dormant Company – if your company did not carry on business and had no income in the financial year. It requires only two essential declarations. 

Form C – for companies that do not qualify to file Form C-S, Form C-S (Lite) or Form for Dormant Company. Financial statements, tax computations and supporting schedules must be filed together with Form C.

All companies are required to file their YA 2026 Corporate Income Tax Return by 30 Nov 2026 unless the company has been granted a waiver to file Form C-S/ Form C-S (Lite)/ Form C.

The scenarios below explain whether filing is required, based on your company’s circumstances.

If your company was granted a waiver to file Corporate Income Tax returns but has recommenced business, check your company status via "Update Corporate Profile" in mytax.iras.gov.sg. If it shows "No Business Done", submit the Recommencement of Business form to request for your Income Tax Return.

Guides and support available for filing your return

As you file Form C-S/ Form C-S (Lite)/ Form C at mytax.iras.gov.sg, click on the iHelp icon <> if you require on-the-spot guidance.

Access the relevant guides for step-by-step assistance with your Corporate Income Tax Return filing:

Learn the basics

Watch our convenient, bite-sized e-Learning videos to learn more about the basics of Corporate Income Tax.

Taxable income refers to:

• Gains or profits from any trade or business
• Income from investment such as dividends, interest and rental
• Royalties, premiums and any other profits from property
• Other gains that are revenue in nature

Such income is taxed when it is:

• Accrued in or derived from Singapore; or
• Received in Singapore from outside Singapore

Learn more about taxable and non-taxable income or watch this video on the Taxability of Income (5m 44s).

Deductible expenses are those "wholly and exclusively" incurred in the production of income.

Learn more about the deductibility of expenses or watch this video on the Tax Deductibility of Expenses (4m 59s).

Your company may be eligible for the tax exemption scheme for new start-up companies or partial tax exemption scheme for companies.

View Corporate Income Tax Rate, Rebates & Tax Exemption Schemes or learn more through our e-Learning video on the Common Tax Reliefs That Help Reduce Tax Bills (6m 35s).

Common filing errors include: 

• Claiming non-deductible expenses (e.g. S-plated cars, interest on non-income producing assets) 
• Understating income or overstating expenses due to poor record keeping (e.g. omission of receipts, invoices or cash transactions)

• Not updating the functional currency in the company’s Corporate Profile when adopting a non-Singapore Dollar functional currency
• For Form C-S (Lite) filers: Completing the "Adjusted Profit/Loss before Capital Allowances" field incorrectly
  
  It refers to the company’s profit/loss after making any necessary tax adjustments and should match your net profit/loss before tax if you haven't made any tax adjustments. It does not refer to the amount of tax adjustments for the YA. 

View common Corporate Income Tax Return filing mistakes or watch this e-Learning video on the Common Tax Filing Mistakes and the Voluntary Disclosure Programme (7m 47s).

An investment holding company is a company that owns investments such as properties and shares for long term investment, and derives investment income (non-trade income) such as dividend, interest or rental income. 

Learn how to prepare the tax computation for your investment holding company.

If you need to revise your tax return or object to your assessment, use the Revise/ Object to Assessment digital service at mytax.iras.gov.sg. Submit your revision or objection within 2 months from the date of the Notice of Assessment. 

Learn more about making changes to your company’s tax submission

Tax credits are automatically refunded via GIRO or PayNow Corporate within 30 days from the date the credit arose. You do not need to submit a claim.

If your company pays taxes through GIRO from its own bank account, you will receive the refund to the same bank account. Otherwise, the refund will be processed via PayNow Corporate.

Learn more about tax refunds.