Insights · Two Jurisdictions, One Team · Episode 5: The compliance calendar
Two-Country Compliance Calendar: Singapore, HK, Malaysia, UAE (2026)
A two-country compliance calendar keeps both companies compliant, because each country runs its own clock. In 2026, Singapore counts from the financial year end (estimated chargeable income 3 months, annual return 7 months, tax return 30 November), Hong Kong and Malaysia from the incorporation anniversary (42 and 30 days), and the United Arab Emirates 9 months after the tax period.
Key facts (as of October 2026)
- Singapore: estimated chargeable income (ECI) within 3 months after the financial year end (waived if revenue is S$5 million or less and ECI is nil); Form C-S/C by 30 November (IRAS).
- Singapore: annual return within 7 months after the financial year end for a non-listed company, 8 months with a share capital and an overseas branch register (ACRA).
- Hong Kong: annual return within 42 days after each incorporation anniversary; fee HK$105 on time, HK$870 to HK$3,480 late (Companies Registry, checked 7 October 2026).
- Malaysia: annual return within 30 days from the incorporation anniversary (SSM); Form C within 7 months after the close of the accounting period (LHDN).
- UAE: corporate tax return within 9 months after the tax period, so 30 September 2026 for a 2025 calendar year; no ESR reports for financial years ending after 31 December 2022 (Corporate Tax Law Art 53(1); FTA; UAE MoF).
| Country | What is filed | The clock runs from | Deadline | Authority |
|---|---|---|---|---|
| Singapore | Estimated chargeable income (ECI) | Financial year end | Within 3 months; not needed if revenue is S$5 million or less and ECI is nil | IRAS |
| Singapore | Annual return | Financial year end | Within 7 months (non-listed); 8 months with a share capital and an overseas branch register | ACRA |
| Singapore | Form C-S, C-S (Lite) or C | Fixed date | 30 November of the year of assessment | IRAS |
| Hong Kong | Annual return (local private company) | Incorporation anniversary | Within 42 days after each anniversary | Companies Registry |
| Hong Kong | Profits tax return | Date of issue (every April) | Generally within 1 month; later with a tax representative (block extension) | Inland Revenue Department |
| Malaysia | Annual return (private company) | Incorporation anniversary | Within 30 days from the anniversary | SSM |
| Malaysia | Form C (income tax return) | Close of the accounting period | Within 7 months | LHDN |
| UAE | Corporate tax return | End of the tax period | Within 9 months | Federal Tax Authority |
| UAE | Economic substance (ESR) notification and report | Not applicable | Not required for financial years ending after 31 December 2022 | Ministry of Finance |
Sources listed below; checked 6 October 2026.
Watch on YouTube: Two-Country Compliance Calendar: Singapore, HK, Malaysia, UAE (2026). Transcript below.
Most firms compare countries. VIVOS connects them. VIVOS Group is the group of four licensed VIVOS companies in Singapore, Malaysia, Hong Kong and the UAE, plus teams in China and India.
How do you keep companies in two countries compliant?
Put both companies’ deadlines on one calendar, because the rules hang off different dates: the year end, the incorporation anniversary, the UAE tax period, a fixed 30 November and an April issue date. An annual return is the yearly filing that updates the registry’s record of a company’s officers, shareholders and registered office.
When are a Singapore company’s ECI, annual return and Form C-S due?
Within 3 months, within 7 months and by 30 November. Estimated chargeable income (ECI) is the company’s estimate of its taxable income for a year of assessment (YA), the year in which IRAS charges tax on the previous financial year’s income. ACRA requires a non-listed company’s annual return “within seven months after FYE” (ACRA). Form C-S, C-S (Lite) and Form C are the versions of the corporate tax return; for the year ended 31 December 2025 (YA 2026) it is due by 30 November 2026 (IRAS, Filing Obligations).
When are a Hong Kong company’s annual return and profits tax return due?
Within 42 days after each incorporation anniversary, and generally one month after an April issue date. The Companies Registry requires delivery “within 42 days after the anniversary of the date of the company’s incorporation”, whatever the year end. The fee is HK$105 on time and HK$870 to HK$3,480 when late, and the Registrar has no power to waive the higher fees (Companies Registry, checked 7 October 2026). The IRD issued 2025/26 profits tax returns on 1 April 2026; taxpayers are “generally required to file their returns within one month from the date of issue”, or by the later Block Extension Letter dates with a tax representative (HKSAR Government).
When are a Malaysian company’s annual return and Form C due?
Within 30 days of the incorporation anniversary, and within 7 months after the year end. SSM requires the annual return “within 30 days from the anniversary of its incorporation date” (SSM); Form C, the company tax return, goes to LHDN within 7 months after the close of the accounting period (LHDN). For a 31 December year end that is 31 July, the same day as Singapore’s annual return.
When is the UAE corporate tax return due, and is ESR still filed?
Within 9 months after the tax period ends (Corporate Tax Law, Federal Decree-Law No. 47 of 2022, Article 53(1)). For tax periods ended 31 December 2025, the Federal Tax Authority’s notice of 26 September 2026 called for returns and payment “no later than 30 September 2026” (FTA, checked 7 October 2026). Economic substance regulations (ESR) required separate substance notifications and reports; under Cabinet Decision No. 98 of 2024 these are not required for financial years ending after 31 December 2022 (UAE Ministry of Finance), so a year ending 31 March 2023 is already out of scope.
What does the 2026 calendar look like for a Singapore and a Hong Kong company?
Company A: non-listed Singapore private company, share capital, no overseas branch register, 31 December year end. Company B: Hong Kong local private company incorporated on 10 June 2024.
| Deadline | Company | Filing | Working |
|---|---|---|---|
| 31 March 2026 | A | ECI for the year ended 31 December 2025 (unless waived) | 31 December 2025 + 3 months |
| One month after issue | B | Profits tax return, if the IRD issues one in April 2026 | Generally due within 1 month, or the Block Extension Letter date |
| 22 July 2026 | B | Annual return | 10 June 2026 + 42 days: 20 days to 30 June, then 22 into July |
| 31 July 2026 | A | ACRA annual return | 31 December 2025 + 7 months |
| 30 November 2026 | A | Form C-S/C, YA 2026 | Fixed date |
Two annual returns, nine days apart (Company A’s would move to 31 August if it had an overseas branch register). A Malaysian company incorporated on 10 June 2024 with a 31 December year end would file its annual return by 10 July 2026 and Form C by 31 July 2026; a UAE company with a 2025 calendar-year tax period, its tax return by 30 September 2026.
How the dates are counted: for a day-based deadline, day 1 is the day after the anniversary (10 June + 42 days = 22 July). A month-based deadline ends on the same date that many months later, or on the last day of the month where that date does not exist (31 December + 7 months = 31 July; + 9 months = 30 September). Check Hong Kong dates with the Companies Registry’s Annual Return Filing Calculator.
Where do the deadlines collide?
- July: with 31 December year ends, Singapore’s annual return and Malaysia’s Form C share 31 July.
- April to May: Hong Kong’s profits tax window is generally one month from the April issue date.
- Old habits: UAE ESR reports for years ending after 31 December 2022 are not required.
How do you build a two-country compliance calendar on day one?
- Record each company’s incorporation date, year end and, in the UAE, tax period.
- Write out two years of deadlines for both companies.
- Choose the Singapore year end with care: ACRA warns, “You cannot change your FYE after the filing deadline has passed” (checked 7 October 2026).
- Name who files what, and set internal dates a month early.
Who keeps the calendar at VIVOS?
VIVOS Group has its own licensed company in Singapore, Malaysia, Hong Kong and the UAE (listed below). Whichever two your companies sit in, one team keeps one calendar for both, set up on day one.
Part of the Two Jurisdictions, One Team series
Episode 5. Earlier: the Singapore and Hong Kong tax treaty (episode 1), Singapore HQ, Malaysia team (episode 2); episodes 3 and 4 are on the two-jurisdiction structures hub. Next, Tuesday 20 October 2026: one client, two offices, a true story. Singapore side: the Singapore compliance calendar for a company with an overseas sister company.
Video transcript
Video transcript
How do you keep companies in two countries compliant? Put every deadline on one calendar, because each country runs its own clock. Singapore’s annual return counts from your financial year end, Hong Kong’s and Malaysia’s from your incorporation anniversary, and the UAE’s tax return from the end of your tax period.
Singapore. Estimated chargeable income is due within three months of year end, the ACRA annual return within seven months, and the corporate tax return by the thirtieth of November.
Hong Kong. The annual return is due within forty-two days after each incorporation anniversary. Profits tax returns are issued every April and are generally due within one month.
Malaysia. The annual return goes to SSM within thirty days of your incorporation anniversary. Form C, the tax return, is due seven months after your financial year end.
In the UAE. The corporate tax return is due within nine months after the tax period ends. Separate economic substance reports are no longer required for financial years ending after 2022.
Two companies, two clocks. VIVOS keeps one calendar for both, with its own offices in Singapore, Malaysia, Hong Kong and the UAE. One team, two companies, one plan.
Presented by an AI-generated avatar and voice of Ray Tay, co-founder of VIVOS. Written and fact-checked by VIVOS; facts checked 6 October 2026. General information, not tax advice.
Frequently asked questions
How do you count the 42 days for a Hong Kong annual return?
Count the day after the incorporation anniversary as day 1. A Hong Kong company incorporated on 10 June 2024 has its 2026 anniversary on 10 June 2026: 20 days run to 30 June and 22 more to 22 July 2026, the last day to file. The Companies Registry’s Annual Return Filing Calculator can confirm the date.
What does a late Hong Kong annual return cost?
A Hong Kong private company pays an annual registration fee of HK$105 if the annual return is delivered within 42 days after the incorporation anniversary. Late delivery costs HK$870 to HK$3,480, depending on how late, and the Registrar has no power to waive the higher fees (Companies Registry, checked 7 October 2026).
Do Hong Kong and Malaysian annual return dates move if the company changes its year end?
No. Hong Kong’s annual return is due within 42 days after each incorporation anniversary and Malaysia’s within 30 days from it, whatever the year end. Only the year-end clocks move: Singapore’s ECI (3 months) and annual return (7 months), Malaysia’s Form C (7 months) and the UAE tax return (9 months after the tax period).
When is the UAE corporate tax return due for a 2025 calendar year?
By 30 September 2026. The UAE Corporate Tax Law (Article 53(1)) allows 9 months after the end of the tax period, and the Federal Tax Authority’s notice of 26 September 2026 confirmed that date for tax periods ended 31 December 2025 (checked 7 October 2026). ESR reports are not required for financial years ending after 31 December 2022.
What does a Singapore company with a 31 December year end and a Hong Kong company incorporated on 10 June file in 2026?
ECI by 31 March 2026 unless waived, the Hong Kong annual return by 22 July 2026 (10 June plus 42 days), the ACRA annual return by 31 July 2026 and Form C-S/C by 30 November 2026, plus any Hong Kong profits tax return, generally due within one month of its April issue date.
Sources
- ACRA, annual return deadlines (updated 14 May 2026): checked 6 and 7 October 2026.
- IRAS, Filing Obligations: checked 6 and 7 October 2026.
- Hong Kong Companies Registry, annual return and filing calculator: checked 6 and 7 October 2026.
- HKSAR Government, profits tax returns issued 1 April 2026: checked 6 and 7 October 2026.
- SSM, Annual Submission: checked 6 and 7 October 2026.
- LHDN, Company: checked 6 October 2026.
- UAE Corporate Tax Law (Article 53(1)) and UAE Ministry of Finance, corporate tax: checked 6 October 2026.
- UAE Federal Tax Authority, 26 September 2026 notice: checked 7 October 2026.
- UAE Ministry of Finance, ESR amendment (14 October 2024): checked 6 October 2026.
Related services and insights
- Corporate secretarial and compliance in four jurisdictions · Company incorporation in four jurisdictions compared · Corporate tax in four jurisdictions compared
- Videos: Episode 1 · Episode 2 · Singapore corporate tax for new companies
Running companies in two countries?
Send us both companies’ dates and we will map the calendar. Talk to our team or WhatsApp +65 8827 7870.
- VIVOS Pte. Ltd. (Singapore): UEN 202416468C · ACRA Registered Filing Agent FA20240323 · MOM EA Licence 24S2425
- VIVOS (M) Sdn. Bhd. (Malaysia): Registration No. 202501057568 (1658974-A)
- VIVOS Corporate Services (HK) Ltd. (Hong Kong): Business Registration No. 80545137
- VIVOS Corporate Services L.L.C. (UAE): Commercial Licence No. 1638200
Reviewed by Ray Tay, VIVOS.
General information, not tax advice. Deadlines depend on your facts and any extension granted.