Tax & GST

FYE

Financial Year End

The date a company's financial year closes - all tax and reporting deadlines run from this date.

Definition

The Financial Year End (FYE) is the closing date of a company's accounting and tax year. Singapore companies are free to choose any FYE; the most common is 31 December (calendar year), but 31 March, 30 June, and 30 September are also widely used. The FYE drives every downstream deadline: AGM (if held) within 6 months, annual return within 7 months, ECI within 3 months, and Form C-S/C by 30 November of the following calendar year. The first FYE can be up to 18 months after incorporation.

Example

A company incorporated on 1 March 2026 may choose its first FYE as 31 December 2026 (10 months) or 31 March 2027 (13 months) or any date up to 31 August 2027 (18 months).

Related terms

AGM - A yearly shareholders' meeting where the company's financial statements are pres... Annual Return - An ACRA filing that confirms a company's officers, shareholders, share capital, ... ECI - An IRAS declaration of a company's estimated taxable income, due 3 months after ... Form C-S / Form C - The annual corporate income tax return filed with IRAS, due by 30 November of th...