Tax & GST

Form C-S / Form C

Corporate Tax Return (Form C-S, Form C-S Lite, or Form C)

The annual corporate income tax return filed with IRAS, due by 30 November of the following year.

Definition

Form C-S, Form C-S Lite, or Form C is the annual corporate income tax return filed with IRAS. Smaller companies (revenue below S$5M, all-Singapore income, no special claims) qualify for Form C-S Lite, the simplest version. Companies with revenue under S$5M qualifying for the simpler form file Form C-S; everyone else files the full Form C with audited financials, tax computation, and supporting schedules. The deadline is always 30 November following the relevant Year of Assessment.

Example

For a company with FYE 31 December 2026 (Year of Assessment 2027), the corporate tax return must be filed by 30 November 2027.

Related terms

IRAS - Singapore's tax authority, responsible for assessing and collecting corporate ta... ECI - An IRAS declaration of a company's estimated taxable income, due 3 months after ... FYE - The date a company's financial year closes - all tax and reporting deadlines run... Corporate Tax - A flat 17% tax on chargeable income, with partial exemption schemes that reduce ...