As we move deeper into 2025, Singapore businesses are facing increasing expectations when it comes to timely and accurate tax filing. With IRAS tightening compliance and fully embracing digital submissions, staying on top of your tax obligations is no longer optional—it’s essential.
Whether you’re an SME or a growing enterprise, this guide will walk you through the key income tax filing requirements in Singapore for 2025, including updated deadlines, new digital mandates, and the best practices to avoid penalties.
Key Corporate Income Tax Filing Deadlines
When it comes to corporate tax in Singapore, staying ahead of key filing deadlines is essential to avoid penalties and keep your business compliant with IRAS requirements.
Estimated Chargeable Income (ECI)
Due: Within 3 months from your company’s financial year-end (e.g., by 30 June for companies with 31 March year-end).
Tip: You may qualify for a waiver if your annual revenue is below S$5 million and ECI is nil.
Form C / Form C-S / Form C-S Lite
Due: 30 November 2025
Note: This applies even if your company is dormant or made no profit.
These forms are part of your corporate income tax return. Depending on your company’s size and complexity, you’ll file either the full Form C or the simplified versions (C-S / C-S Lite).
Employment Income Reporting via Auto-Inclusion Scheme (AIS)
One of the biggest shifts in recent years is the move to electronic reporting through the Auto-Inclusion Scheme (AIS).
What is AIS?
AIS allows employers to electronically submit employee income information directly to IRAS. Employees don’t need to manually enter these details during personal tax filing—they’re pre-filled by IRAS.
Who must participate?
All companies with 5 or more employees, or
Any employer who has joined AIS previously (it’s mandatory once enrolled).
Key Deadline:
Submit IR8A and related forms by 1 March 2025.
This includes:
- IR8A (Statement of Earnings)
- Appendix 8A (Benefits-in-Kind)
- Appendix 8B (Gains from Employee Stock Options)
- IR8S (CPF Contributions)
What’s New in 2025
As tax regulations evolve, 2025 brings key changes that businesses in Singapore need to pay close attention to. From going fully digital to facing tighter enforcement, here’s what employers should be prepared for in the year ahead.
Mandatory Digital Filing
IRAS has officially phased out paper submissions. From 2025 onwards, all tax-related documents must be filed electronically. This applies to both corporate tax and employee earnings reports.
Stricter Compliance and Audit Measures
Expect heavier penalties for late submissions or incorrect reporting. IRAS has ramped up audit activities, especially for companies that miss deadlines or have inconsistent records.
Best Practices for Smooth and Compliant Filing
With stricter tax rules and full digital filing now the norm, businesses can’t afford last-minute mistakes. These best practices will help you stay compliant, avoid penalties, and make tax season a breeze.
Start Early
Begin preparation 2–3 months before deadlines. Don’t wait until February to compile employee income data.
Reconcile with CPF Records
Make sure declared income matches contributions reported to CPF Board. Mismatches raise red flags during audits.
Verify Employee Details
Check NRICs, salary structures, bonuses, benefits, and stock option records.
Use Approved Software
Avoid formatting errors and rejected files by using IRAS-compliant HR and payroll software. This ensures automatic updates when regulations change.
Keep Records for 5 Years
Maintain complete records for every filing year—including ECI, Form C, and IR8A documents.
Simplify and Automate with HRMLabs
Managing tax compliance manually? That’s a risk you can’t afford in 2025.
HRMLabs is a modern HR and payroll system built for Singapore businesses. It comes with:
- Automated CPF and tax calculations
- IRAS-compliant employee income reporting
- Payroll integration with attendance and leave
- Accurate payslip generation with CPF and IR8A-ready formats
- Seamless tracking of ECI, bonuses, and training subsidies
Whether you’re a small team or a growing enterprise, HRMLabs takes the stress out of tax season—so you never miss a deadline or make costly errors.
Final Thought
Singapore’s income tax landscape is evolving, and compliance is more than just ticking boxes—it’s about building trust, avoiding penalties, and staying efficient.
If your business is still relying on manual tracking or outdated software, now is the time to upgrade. With the right tools and the right processes in place, tax filing doesn’t have to be a headache.
Let HRMLabs be your trusted partner in HR and payroll compliance—accurate, fast, and ready for 2025. Contact HRMLabs now!
