DORMANT COMPANIES · SINGAPORE
Accounting & tax for dormant and inactive companies.
A company with no trading activity does not disappear from ACRA or IRAS. We keep its annual return, tax position, statutory records and officer requirements under control, while watching for small receipts that can change dormant status.
The challenges we see in Dormant Companies.
How we help dormant and inactive companies.
ACRA annual return, XBRL & corporate secretary
Company-secretarial maintenance, officer records and annual returns while the entity remains live.
Learn moreCorporate tax (ECI, Form C-S / C)
Dormant-company tax filing or waiver applications, with reactivation handled when income resumes.
Learn moreBookkeeping & bank reconciliation
A proportionate ledger preserving balances, bank movements and supporting records.
Learn moreFractional CFO advisory
Review whether to maintain, reactivate or close the entity based on future plans.
Learn moreWHAT TO WATCH FOR
Compliance notes for Dormant Companies.
- ACRA still requires an annual return while a company is live, even if dormant or holding an IRAS tax waiver.
- For IRAS, a dormant company carries on no business and receives no income for the whole basis period; bank interest changes that status.
- An IRAS waiver must be approved; without it, the dormant company generally still files a tax return.
Typical setup
A live Pte Ltd with no operations, few bank movements, an appointed secretary and historical balances supportable until reactivation or closure.
Recommended: Essentials
Essentials matches the low transaction load while covering recurring company and tax obligations.
See packagesDormant Companies accounting — common questions.
Does a dormant company file an ACRA annual return?
Yes. Every live Singapore company files an annual return, including inactive companies and those with an IRAS waiver.
Does a dormant company still file corporate tax?
Generally yes through the dormant-company process unless IRAS has approved a filing waiver.
Can a company with bank interest be dormant?
For IRAS purposes, receiving interest means it had income and is not dormant for that basis period.
What happens when business restarts?
After a waiver, notify IRAS within one month of restarting or receiving income and restore accounting records.
GUIDES & TOOLS
Useful next steps for dormant and inactive companies.
ACRA compliance guide
Dormant Company in Singapore: What You Still Must File
IRAS and ACRA define dormant differently — and both still expect filings. The two-field tax return, the waiver, the S$500,000 FS exemption and when to strike off.
Open resourceACRA compliance guide
How to Strike Off a Company in Singapore: Tax, GST and ACRA in Order
Striking off is free on Bizfile, but IRAS objects unless tax and GST are settled first. The right order, the three-month timeline and the traps that send companies back to Live.
Open resourceIncorporation guide
After Incorporating a Company in Singapore: First-Year Checklist
A practical timeline for the company records, officer appointments, tax setup and annual filings that follow incorporation.
Open resourceCompliance calendar
Singapore SME Compliance Calendar 2026
The key IRAS, ACRA, GST, payroll and CPF dates Singapore business owners need to track in 2026.
Open resourceOther industries we serve.
Run dormant and inactive companies? Let's talk.
Book a free consultation and we'll map out exactly how we keep your books and filings clean — and recommend the right package.