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Incorporating a company in Singapore takes a day or two. Running it properly starts the moment the Accounting and Corporate Regulatory Authority (ACRA) sends your business profile. From that day, your company is a separate legal person with obligations to ACRA, the Inland Revenue Authority of Singapore (IRAS) and, once you hire, the CPF Board and the Ministry of Manpower (MOM).
The first 90 days decide whether those obligations run on a calm schedule or a last-minute scramble. This guide sets out the legal deadlines, then a week-by-week plan for access, registers, key decisions, accounting, payroll and tax.
ACRA issues your Unique Entity Number (UEN) and business profile when it approves incorporation. If you want a refresher on the UEN itself, see UEN Singapore: Essential Details You Need To Know. These are the obligations that start immediately or soon after.
| Obligation | Deadline | Regulator |
|---|---|---|
| Set up register of registrable controllers | Within 30 days of incorporation | ACRA |
| Lodge controller information with ACRA’s central register | Within 2 business days of updating the company register | ACRA |
| Appoint a company secretary | Within 6 months of incorporation | ACRA |
| Register for GST, if compulsory | Within 30 days of becoming liable | IRAS |
| File Estimated Chargeable Income (ECI) | Within 3 months of financial year end | IRAS |
| Hold first AGM | Within 6 months of financial year end | ACRA |
The first week sets up the access you need for everything else.
1. Set up Corppass. Appoint a Corppass administrator and assign e-services for ACRA, IRAS and CPF. Every government filing runs through it; our Corppass Singapore guide walks through registration.
2. Open a corporate bank account. Banks need your business profile, constitution and director identification. Keep company and personal money strictly separate from day one. We cover bank requirements in Comprehensive Guide To Open A Corporate Bank Account in Singapore.
3. Hold the first directors’ meeting. Record resolutions for the bank account, share certificates, registered office and financial year end. Our explainer What is a Board Resolution? shows how to document them.
4. Issue share certificates. Give each shareholder a certificate showing their shareholding.
5. Confirm your registered office. It must be a physical Singapore address, not a PO box, and the company must keep statutory records available for inspection there. If you work from home or remotely, see Registered Address Service Singapore.
The next three weeks lock in your statutory registers and the decisions that drive your filing calendar.
1. Set up the register of registrable controllers. Complete it within 30 days and lodge the information with ACRA. Lodge any nominee director or nominee shareholder arrangements too.
2. Choose your financial year end. Your first financial statements can cover up to 18 months. Pick a year end that avoids your busiest season and works with the start-up tax exemption timing.
3. Check business licences. Food, education, employment agency and other regulated activities need licences through GoBusiness before you trade.
4. Check your GST position. Registration becomes compulsory when taxable turnover exceeds S$1 million over the past 12 months, or you expect it to in the next 12 months. Voluntary registration is possible, but it brings InvoiceNow obligations for new voluntary registrants; read Voluntary GST Registration Singapore: 2026 Guide before deciding.
By month three, your systems should run without daily founder effort.
1. Choose accounting software. Set up the chart of accounts and GST codes properly, and keep the subscription in the company’s name. Our Cloud Accounting Software Singapore guide compares options.
2. Record every transaction from day one. Include pre-incorporation expenses, with receipts. IRAS expects five years of records.
3. Set up payroll before your first hire. Register for CPF contributions, issue key employment terms within 14 days of each start date, and pay the Skills Development Levy and CPF by the 14th of the following month.
4. Plan for the start-up tax exemption. Qualifying new companies receive a 75% exemption on the first S$100,000 of chargeable income and 50% on the next S$100,000 for their first three Years of Assessment. Investment holding and property development companies do not qualify.
5. Appoint your company secretary. Do it before the six-month deadline, ideally now, so annual compliance starts on the right footing. Our guide Corporate Secretary Singapore: Roles & Appointments 2026 explains the role.
6. Explore grants. The Productivity Solutions Grant supports pre-approved digital solutions, including accounting software; see SME Funding Singapore: Business Grants Every SME Should Know.
Once the first 90 days are done, a predictable annual cycle begins, all anchored to your financial year end.
| Event | Timing |
|---|---|
| Estimated Chargeable Income | Within 3 months of FYE |
| AGM (or written resolutions) | Within 6 months of FYE |
| Annual return to ACRA | Within 7 months of FYE |
| Form C-S, C-S (Lite) or Form C | By 30 November of the following year |
| AIS employee income (if you have employees) | By 1 March each year |
Our Complete AGM Guide for Singapore Companies in 2026 explains the meeting and filing steps in detail.
Mixing personal and company money. Paying personal bills from the company account, or company bills personally, creates messy records and tax questions.
Choosing a financial year end by default. Accepting the incorporation anniversary without thinking can put your year-end in your busiest month.
Leaving bookkeeping until the first tax deadline. Reconstructing a year of transactions costs far more than recording them monthly.
Missing the register of registrable controllers. Many founders do not know it exists until ACRA asks.
Delaying the company secretary appointment. The six-month deadline arrives quickly, and an empty role leaves nobody tracking ACRA obligations.
In practice, what we see with most new start-ups and solopreneurs is that each of these errors is cheap to avoid and expensive to unwind. The wider foundations are covered in How To Start Your SME in Singapore (2026 Guide).
The first 90 days are a sequencing question before they are a compliance question. Founders rarely miss obligations because they are difficult; they miss them because nobody told them the order. Grof turns incorporation into a guided launch, so your registers, systems and deadlines are in place before your first busy quarter.
In practice, that looks like:
If you have just incorporated or are about to, start with Grof’s incorporation service and get your first 90 days right.
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