新加坡企业所得税申报指南：2025年报税截止日与合规要点

Media Release Corporate Income Tax Season: More Than 90% On-Time Filing Rate Achieved for First Time in YA 2024 Share: 16 Oct 2025 This year, over 300,000 companies - including some 37,000 new companies - must file their YA 2025 CIT returns by 30 NovemberClose to 4,500 companies prosecuted for late or non-filing since January 2025IRAS offers enhanced tax filing support, especially to new companies Singapore's Corporate Income Tax (CIT) filing compliance reached a record-high 90.4% on-time filing rate for Year of Assessment (YA) 2024 – an increase from 88.9% in YA 2023 – supported by some 14,000 additional companies submitting within the deadline. The high on-time filing rate reflects the commitment of Singapore's business community to uphold the integrity of the tax system and contribute to the development of the economy, supported by IRAS' simplified digital filing experience and strong enforcement measures. This year, an estimated 300,000 companies, including 37,000 newly set-up companies are expected to file their CIT Returns by the 30 November 2025 deadline. Enforcement Actions Taken Against Non-Compliant CompaniesWhile the majority of corporate taxpayers remain compliant, IRAS takes swift enforcement actions against the small minority of errant companies to ensure all taxpayers pay their fair share of taxes. Companies that do not file their CIT Returns by the due date can be fined up to $5,000. Continued non-compliance may also result in additional daily penalties of $100. Errant companies that fail to file their tax returns for two years or more may be ordered by the Courts to pay a penalty twice the amount of tax assessed, in addition to the fine. Since January 2025, IRAS has issued close to 4,500 Notices to Attend Court to companies that failed to file their CIT Returns for YA 2024 and prior YAs. This has amounted to $3.4 million in total penalties collected for late or non-filing of tax returns. In June 2024, IRAS took legal enforcement action against an errant construction company that had repeatedly failed to file its CIT returns. The company was sentenced in September 2025 and ordered to pay over $190,000 in penalties and fine, twice the amount of its tax assessed. Please refer to the attached court case factsheet (PDF, 118KB) for more details on this case. These cases serve as a cautionary example for all companies, reinforcing the importance of timely compliance as the YA 2025 filing deadline approaches.Filing Obligations for All CompaniesTo avoid enforcement actions, all companies – including those that are dormant or incurring losses – are required to file their returns by 30 November unless a waiver has been granted. With over 300,000 companies expected to file their YA 2025 CIT Returns this year and less than two months until the deadline, companies should begin preparations immediately to ensure timely compliance. IRAS recommends that companies complete their filing preparations by October and submit their CIT Returns by mid-November. Directors are reminded that they are responsible for accurate and on-time filing of their companies’ CIT Returns. Helping New Companies Get Their Tax Matters Right from the StartMore than 37,000 companies will be filing their Corporate Income Tax returns for the first time this year. Companies newly set-up in 2023 and 2024 should take note of their filing requirements for YA 2025:Companies incorporated in 2023 must file their CIT Returns if they closed their first set of accounts in 2024. Companies incorporated in 2024 must file their CIT Returns if, in 2024, they commenced business / received income, and also closed their first set of accounts. To file, they are required to request for their Income Tax Return for Newly Incorporated Companies 1.To help these first-time filers, IRAS offers dedicated webinars covering the complete tax filing process – from record-keeping obligations and tax computation preparation to income tax return filing and post-filing obligations. These sessions also explain key technical aspects such as the deductibility of common expenses. IRAS aims to help companies get it right from the start to file with greater confidence and clarity. Following the webinars in September and October, 100% of survey respondents indicated an increase in their understanding of tax obligations, with majority of them indicating improved confidence level in tax filing, demonstrating the practical benefits of these sessions. New companies can sign up for the upcoming session at go.gov.sg/citwebinar2025.Digital Support for Companies to Enjoy a Simplified Tax Filing Experience IRAS provides a range of digital solutions and step-by-step guides to help companies meet their CIT filing obligations with greater ease. These comprehensive resources are particularly valuable for newly set-up companies to help them understand their obligations and navigate the filing process for the first time. i. Simplified Forms Eligible companies can streamline their filing process by using simplified options such as Form C-S, Form C-S (Lite), and the Form for Dormant Company, depending on their annual revenue and other qualifying conditions. Form C-S: For companies with revenue of $5 million or below in financial year 2024, only earned income taxable at the CIT rate of 17%, and are not claiming specified reliefs; Form C-S (Lite) (comprising only six essential fields): For companies with revenue of $200,000 or below in financial year 2024; Form for Dormant Company (with only two essential fields): For companies that had no business activities and no income in financial year 2024. Please refer to this overview for more information on the different forms and the eligibility criteria. ii. Digital Resources Companies can utilise the following digital resources to manage their CIT obligations independently: Basic Corporate Income Tax Calculator (BTC): An Excel-based tool that guides users through preparing tax computations and schedules, with clear explanatory notes; Record Keeping Checklist: A downloadable checklist to help companies ensure they maintain proper records of their financial transactions to the required standards; E-Learning Videos: Comprehensive coverage of CIT-related topics to explain important tax concepts such as filing obligations and basis of assessment, taxability of income, and deductibility of business expenses; Companies that require assistance with YA 2025 tax filing can visit the IRAS website, or contact IRAS via myTax Mail. If companies discover errors in past years' CIT Returns, they should initiate a voluntary disclosure to IRAS to avoid hefty penalties. Inland Revenue Authority of Singapore1 To request for an Income Tax Return for NICs, visit go.gov.sg/iras-nic-req-return