Singapore ACRA Registration Fee Calculator 2026 — Complete BizFile+ Government Fee Schedule for Pte Ltd S$315, Sole Proprietorship S$115, LLP S$165 and Foreign Company S$300, Annual Return S$60, Change of Particulars, Late Filing Penalty and 3-Year ACRA Fee Projection

THE EXACT ACRA GOVERNMENT FEE TO REGISTER A PRIVATE LIMITED COMPANY (PTE LTD) IN SINGAPORE IN 2026 IS S$315, COMPRISING TWO SEPARATE CHARGES PAID VIA BIZFILE+: (1) Name Reservation Application: S$15. This reserves your chosen company name for 60 days, during which you must complete incorporation. You may extend the reservation for another 60 days if needed. (2) Company Registration (Incorporation): S$300. Once your name is approved, this fee creates the legal entity and generates your Unique Entity Number (UEN). Total ACRA fee: S$315. This is the minimum statutory fee charged by the Accounting and Corporate Regulatory Authority (ACRA) regardless of whether you register directly via BizFile+ or through a Registered Filing Agent (RFA). WHAT ADDITIONAL ANNUAL FEES APPLY: After incorporation, a Pte Ltd must also pay: Annual Return filing fee: S$60 per year (paid with each annual return filed with ACRA). Extension of time to file accounts or hold AGM: S$200 (if needed). Notice of Error (NOE) to correct documents: S$60 per lodgement. Registration of new charge: S$60. These are ACRA government fees only. They do not include the cost of mandatory professional services such as a company secretary (S$300 to S$1,500/yr) or a registered address (S$110 to S$420/yr).

THE ACRA FEES FOR REGISTERING AND MAINTAINING A SOLE PROPRIETORSHIP OR GENERAL PARTNERSHIP IN SINGAPORE IN 2026 ARE: NEW REGISTRATION: S$115 (one-time fee). This covers both name reservation and registration, bundled into a single transaction. The registration is valid for 1 year from the date of registration. RENEWAL OPTIONS: 1-year renewal: S$175. 3-year renewal: S$300 (equivalent to S$100/year vs S$175/year for annual renewal — saving S$225 over 3 years). CHANGES TO REGISTERED PARTICULARS: Change of business name: S$40. Change of business address: S$40. Change of principal activity (SSIC code): S$40. Withdrawal (cessation of business): S$30. IMPORTANT DISTINCTION FROM PTE LTD: Unlike a Pte Ltd, a Sole Proprietorship does NOT require: A company secretary (no mandatory appointment). An annual return filing (only a renewal). An audit or financial statements submission. This makes Sole Proprietorships significantly cheaper in annual government fees (S$175/year renewal vs S$60/year Annual Return + secretary costs for Pte Ltds). However, the Sole Proprietorship provides NO limited liability protection, meaning all business debts can be pursued against the owner personally. WHAT HAPPENS IF RENEWAL LAPSES: If you do not renew your Sole Proprietorship registration before it expires, the registration lapses. You must re-register at S$115 (same as a new registration). During the lapse period, your business name may be registered by another party. This is a common and costly oversight for freelancers and small business owners.

THE ANNUAL RETURN FILING FEE FOR A SINGAPORE PRIVATE LIMITED COMPANY IS S$60, PAYABLE TO ACRA VIA BIZFILE+ EACH YEAR. DUE DATE: The Annual Return must be filed within 7 months of the company financial year end (FYE) for companies that are exempt private companies (EPCs) — which covers most SMEs with no corporate shareholders and fewer than 20 individual shareholders. Example: If your FYE is 31 December 2025, your Annual Return is due by 31 July 2026. WHO FILES IT: The Annual Return is almost always prepared and filed by the company secretary (not the director directly). The S$60 ACRA fee is often included in the company secretary annual package, but always confirm with your secretary whether it is included or charged separately. WHAT IS INCLUDED IN THE ANNUAL RETURN: Company information (registered address, directors, shareholders, share capital). Financial statements (unless the company qualifies for the audit exemption, in which case unaudited accounts are filed). Solvency declaration. LATE FILING PENALTY: If the Annual Return is not filed by the deadline, ACRA may impose civil penalties on the company directors. The typical civil penalty for first-time late filing is S$300 per director. ACRA also publishes a list of companies with outstanding filings, which can damage business credibility. EXTENSION OF TIME: If you cannot file by the deadline, you can apply to ACRA for an extension. Extension application fee: S$200 (much higher than the S$60 Annual Return fee itself, so always try to file on time).

AN LLP (LIMITED LIABILITY PARTNERSHIP) IN SINGAPORE HAS A DIFFERENT ACRA FEE STRUCTURE FROM A PTE LTD: LLP REGISTRATION FEE: S$165 (one-time). Compared to Pte Ltd: S$315 (S$15 name + S$300 registration). ANNUAL DECLARATION (ACRA fee): Dormant LLP (no business transactions): S$15 per year. Non-dormant LLP (actively trading): S$60 per year. The Annual Declaration for an LLP replaces the Annual Return filing of a Pte Ltd. CHANGES TO PARTICULARS: Change of partner details, registered address, or LLP name: S$30. CONVERSION FROM LLP TO PTE LTD: S$400 (plus S$300 for company registration = S$700 total for the conversion). STRIKING OFF: S$100 (to dissolve the LLP). COMPLIANCE COMPARISON VS PTE LTD: An LLP is simpler in some ways (no mandatory company secretary, no audit requirement, simpler financial reporting), but it still requires: A registered office address. All partners to consent via BizFile+ for filings. An Annual Declaration (not an Annual Return). For professional services firms (law, accounting, consulting), the LLP offers limited liability without the full compliance burden of a Pte Ltd. However, the LLP is not eligible for most government business grants that require a Pte Ltd structure, which is a significant trade-off for growth-oriented startups.

TO REGISTER A FOREIGN COMPANY (BRANCH OFFICE) IN SINGAPORE, THE ACRA FEES IN 2026 ARE: REGISTRATION FEE: S$300. The same as the Pte Ltd registration fee. The foreign company must appoint an authorized representative who is ordinarily resident in Singapore. ANNUAL RETURN FILING: S$350 per year. This is significantly higher than the S$60 Annual Return for a local Pte Ltd, reflecting the additional documentation requirements (certified financial statements from the foreign parent company). CHANGE OF PARTICULARS: S$60. For updates to the local representative, foreign parent company details, or other registered information. WAIVER TO LODGE ANNUAL FILING: S$200. If the foreign company financial statements are publicly available in the home country under equivalent disclosure standards, a waiver application can be made. WHY FOREIGN COMPANIES OFTEN INCORPORATE A SUBSIDIARY INSTEAD: Many multinational corporations choose to incorporate a local Pte Ltd subsidiary rather than register a branch office because: A subsidiary has limited liability (branch office activities create parent company liability). Annual Return is S$60/yr for Pte Ltd vs S$350/yr for a branch. A subsidiary is eligible for Singapore tax incentives (SUTE, EDB grants) that branch offices are not. A subsidiary is treated as a separate Singapore tax resident. The annual difference in ACRA government fees alone (S$290/yr between branch and subsidiary Annual Returns) is a minor factor; the major driver is liability protection and tax efficiency.

MISSING THE ANNUAL RETURN FILING DEADLINE FOR A SINGAPORE PTE LTD HAS THREE POTENTIAL CONSEQUENCES IN 2026: (1) CIVIL PENALTY FROM ACRA: The company officers (directors and company secretary) who are responsible for ensuring the Annual Return is filed can be individually liable for civil penalties. The typical penalty for a first offence is S$300 per responsible officer. For a company with 2 directors, that is S$600 in civil penalties. (2) COMPOSITION FINE: ACRA may offer a composition (out-of-court settlement) to avoid prosecution, typically S$500 to S$1,000 for a first offence. (3) CRIMINAL PROSECUTION FOR REPEATED NON-COMPLIANCE: Directors who repeatedly fail to ensure Annual Returns are filed can be criminally prosecuted under the Companies Act. A criminal conviction can result in fines up to S$5,000 per offence and may disqualify the person from being a company director. (4) STRIKING OFF PROCEEDINGS: If ACRA has reasonable cause to believe the company is no longer carrying on business (typically inferred from non-filing), ACRA may initiate striking-off proceedings. Once struck off, the company ceases to legally exist. Restoring a struck-off company requires a High Court application and can cost S$3,000 to S$10,000 in legal fees. HOW TO AVOID PENALTIES: Delegate the Annual Return filing to your company secretary, who should track the deadline and file proactively. If unable to file on time, apply for an Extension of Time (EOT) before the deadline — the EOT application fee is S$200 but is far cheaper than the penalties.

CHANGING A COMPANY NAME IN SINGAPORE INVOLVES TWO FEES PAID TO ACRA VIA BIZFILE+: (1) APPLY FOR NEW BUSINESS ENTITY NAME: S$15 (same as the initial name reservation fee). (2) CHANGE OF COMPANY NAME LODGEMENT: There is no separate lodgement fee for the name change itself once the new name is approved — the S$15 name application covers the reservation, after which the company secretary files the name change via BizFile+ as part of a General Lodgement at S$60 (for lodging the special resolution and updating ACRA records). TOTAL COST: Approximately S$75 (S$15 name application + S$60 General Lodgement). Note: The S$60 Notice of Error or General Lodgement fee may apply depending on the specific transaction type used. PROCESS AND TIMELINE: Name application: Instant approval for most names (within minutes via BizFile+). If the name contains restricted words (e.g., “Bank”, “Insurance”, “National”) or is referred to another government body, approval can take 14 to 60 days. Board resolution: The company must pass a special resolution to change the name. Company secretary lodges the name change on BizFile+. Approval: Usually granted the same day once the name is approved and the resolution is lodged. PRACTICAL CONSIDERATION: A company name change requires updating all company stationery, contracts, bank accounts, and business licenses. Ensure the operational cost of a name change (not just the ACRA fee) is factored into the decision.

CONVERTING FROM A SOLE PROPRIETORSHIP TO A PRIVATE LIMITED COMPANY (PTE LTD) IN SINGAPORE DOES NOT HAVE A SINGLE “CONVERSION” TRANSACTION ON BIZFILE+. INSTEAD, IT IS A TWO-STEP PROCESS WITH SEPARATE ACRA FEES: STEP 1 — INCORPORATE THE NEW PTE LTD: Name application: S$15. Company registration: S$300. Total: S$315. STEP 2 — CEASE THE SOLE PROPRIETORSHIP: Withdrawal of Sole Proprietorship: S$30. TOTAL ACRA FEES FOR CONVERSION: S$345. ADDITIONAL PRACTICAL STEPS (not ACRA fees but real costs): Transfer business assets and contracts from the Sole Proprietorship to the new Pte Ltd. Notify suppliers, customers, and government agencies of the new UEN. Update bank accounts to the new company name and UEN. Re-register any business licenses under the new entity. WHEN TO CONVERT: Revenue exceeds S$50K to S$100K per year (SUTE tax savings justify the compliance costs). Business involves significant liability risk (construction, consulting, healthcare). Seeking external investment or bank financing. Applying for government grants that require Pte Ltd status (Startup SG, EDG, PSG). Note: Converting to Pte Ltd resets the SUTE clock — the 3-year Startup Tax Exemption starts fresh from the new company incorporation date, regardless of how long the Sole Proprietorship operated. Plan the conversion timing strategically to maximize the 3-year SUTE benefit.

TO CLOSE (STRIKE OFF) A SINGAPORE PTE LTD, THE ACRA APPLICATION FEE IS S$100. ELIGIBILITY CONDITIONS: The company must: Have no outstanding debts, liabilities, or ongoing legal proceedings. Have no outstanding tax liabilities with IRAS. Have all Annual Returns up to date. Have all CPF and SDL contributions for employees paid. Obtain no-objection letters from all creditors (if any). PROCESS: Apply via BizFile+ for striking off. ACRA publishes a notice in the Government Gazette inviting objections (usually for 30 to 60 days). If no valid objections are received, ACRA issues a Final Striking Off notice and the company is dissolved. TIMELINE: Approximately 3 to 6 months from application to final dissolution. WHAT IF THERE ARE OUTSTANDING LIABILITIES: If the company has debts or outstanding liabilities, it cannot be struck off. The company must either: (a) Pay off all liabilities and then apply for striking off (S$100 application fee). (b) Wind up via Members Voluntary Liquidation (MVL) if solvent but with complex assets — this involves appointing a liquidator at S$3,000 to S$15,000 in fees. (c) Court-ordered liquidation (if insolvent) — much more complex and expensive. COST SUMMARY: Striking off (cleanly, no liabilities): ACRA fee S$100. Routine MVL: Liquidator S$3,000 to S$15,000. Court liquidation: Legal fees S$15,000 to S$50,000+. Most early-stage startups with no assets or liabilities choose the straightforward S$100 striking off route.

THERE IS NO SPECIFIC SEPARATE FEE TO CHANGE THE FINANCIAL YEAR END (FYE) OF A SINGAPORE COMPANY DIRECTLY. The FYE change is typically lodged via BizFile+ as part of the company secretary compliance activities. However, there are time limits and conditions: CHANGING FINANCIAL YEAR END: A company can change its FYE to any date, but: The financial year cannot be extended to more than 18 months without ACRA approval. The change must be made before the start of the new financial year to take effect immediately, or within certain time frames depending on when in the current financial year you change it. ACRA FEES INVOLVED: If the change requires a General Lodgement: S$60. If the change requires applying for an extension of time to file accounts based on the new FYE: S$200. WHY COMPANIES CHANGE FYE: Align with the parent company FYE (for subsidiaries of multinationals). Avoid peak accounting seasons (December or March year-ends are very busy). Manage tax filing deadlines more effectively. Maximize the SUTE benefit by aligning the first 3 YAs with profitable years. PRACTICAL ADVICE: First-year founders should choose the FYE at incorporation (Pte Ltd allows any date). Most Singapore companies choose December 31 or March 31 as FYE. Changing FYE after operations have started involves additional accounting reconciliation work that costs more than the ACRA fee.

THE ACRA FEE TO REGISTER A NEW CHARGE (MORTGAGE OR SECURITY INTEREST) FOR A SINGAPORE PTE LTD IS S$60, PAYABLE VIA BIZFILE+ AS A GENERAL LODGEMENT. WHAT IS A CHARGE: A charge is a security interest created by a company over its assets in favor of a creditor (typically a bank). Examples include: A fixed charge over the company land or property. A floating charge over all company assets (typical for bank overdraft facilities). A debenture covering both fixed and floating charges. WHY REGISTER A CHARGE: Under the Companies Act, a charge must be registered with ACRA within 30 days of its creation. Failure to register renders the charge void against a liquidator and any creditors in the event of insolvency. The bank typically requires ACRA-registered charges as part of its security documentation before disbursing the loan. WHO FILES IT: The company (via its company secretary) files the charge registration on BizFile+. The bank may also file it as a creditor. COST: S$60 ACRA fee. Professional fees: Company secretary typically charges S$100 to S$300 to prepare and file the charge documentation. If a lawyer prepares the underlying charge document (debenture): S$500 to S$3,000+ depending on complexity. TIMELINE: ACRA registers the charge immediately upon successful filing via BizFile+. The certificate of registration is issued digitally.

SPECIAL UEN (UNIQUE ENTITY NUMBER) FEES IN SINGAPORE ARE AN OPTIONAL PREMIUM SERVICE OFFERED BY ACRA: STANDARD UEN: Free. Assigned automatically by ACRA upon company incorporation. Format: d{9}[A-Z] (9 digits + 1 letter). Example: 202601234A. SPECIAL UEN OPTIONS (2026): Memorable UEN: S$1,000. A pre-selected memorable number pattern. Vanity/Custom UEN: S$3,000. A custom number chosen by the company (subject to availability). WHEN WOULD A COMPANY WANT A SPECIAL UEN: Branding purposes: The UEN appears on all invoices, contracts, GST tax invoices, and official correspondence. A memorable UEN can reinforce brand identity. Financial services companies: Banks, fintech firms, and financial advisors often prefer short, memorable numbers for client trust. Heritage value: Companies incorporated at certain historical dates or wanting to project longevity. IS IT WORTH IT: For most SMEs and startups, the standard auto-assigned UEN is entirely sufficient. The S$1,000 to S$3,000 cost is rarely justified by marketing or operational benefits. The UEN is not visible to end consumers in the way a phone number or website URL is. Cases where it may be worth it: A company paying S$3,000 for a UEN ending in “8888” as part of a Chinese New Year launch campaign (cultural significance of the number 8). A company where the UEN will be prominently featured in advertising (rare). For 99% of Singapore companies, investing S$1,000 to S$3,000 in a special UEN would be better spent on product development, marketing, or compliance.

HERE IS A DIRECT COMPARISON OF ACRA GOVERNMENT FEES ONLY (EXCLUDING PROFESSIONAL SERVICES) OVER 3 YEARS FOR EACH MAIN ENTITY TYPE IN SINGAPORE: SOLE PROPRIETORSHIP: Year 1: S$115 registration. Year 2: S$175 renewal. Year 3: S$175 renewal. 3-Year total: S$465. (Or S$415 if using 3-year renewal at S$300: S$115 + S$300 = S$415.) LLP: Year 1: S$165 registration + S$60 annual declaration = S$225. Year 2: S$60 annual declaration. Year 3: S$60 annual declaration. 3-Year total: S$345. PTE LTD: Year 1: S$315 registration + S$60 annual return = S$375. Year 2: S$60 annual return. Year 3: S$60 annual return. 3-Year total: S$495. FOREIGN COMPANY (BRANCH): Year 1: S$300 registration + S$350 annual return = S$650. Year 2: S$350 annual return. Year 3: S$350 annual return. 3-Year total: S$1,350. IMPORTANT NOTE: These are ACRA government fees only. The total cost of running a Pte Ltd (including mandatory secretary and registered address) is significantly higher than the ACRA fees alone. However, the Pte Ltd provides the best balance of compliance, limited liability, tax efficiency, and grant access — which is why it remains the most popular structure for Singapore businesses despite having the highest ACRA fee at initial setup.

AMALGAMATION OF SINGAPORE COMPANIES (WHERE TWO OR MORE COMPANIES MERGE INTO ONE) INVOLVES THE FOLLOWING ACRA FEES: IF AN EXISTING COMPANY ABSORBS ANOTHER (MERGER INTO EXISTING COMPANY): Amalgamation lodgement fee: S$400. The surviving company retains its UEN and continues to operate. IF A NEW COMPANY IS FORMED FROM THE MERGER: Amalgamation lodgement fee: S$400. Plus company registration fee: S$300 for the new company. Plus name reservation: S$15. Total fees: S$715. WHAT IS AN AMALGAMATION: It is the statutory mechanism under the Companies Act for two or more Singapore Pte Ltds to merge into one surviving entity. All assets, liabilities, contracts, and employees of the merging companies automatically transfer to the surviving company by operation of law, without requiring individual assignment of each asset or novation of each contract. WHY AMALGAMATE: Group restructuring to simplify corporate structure. Reduce compliance costs by eliminating duplicate annual filings. Consolidate financial reporting. Prepare for a major transaction or listing. REQUIREMENTS: All amalgamating companies must be solvent. Directors of all companies must declare solvency. Shareholders of each company must approve the amalgamation by special resolution. Notice must be given to creditors. TIMELINE: Typically 4 to 12 weeks depending on complexity. PROFESSIONAL FEES: Lawyers and accountants handle most amalgamations due to the complexity. Legal fees: S$5,000 to S$25,000+ depending on complexity.

A NOTICE OF ERROR (NOE) IS FILED WITH ACRA WHEN A PREVIOUSLY LODGED DOCUMENT CONTAINS AN ERROR THAT NEEDS TO BE CORRECTED. THE ACRA FEE FOR FILING AN NOE IS S$60. WHEN TO FILE AN NOE: Typographical errors in director names or identification numbers. Wrong SSIC code for principal business activity. Incorrect date of appointment for a director or company secretary. Errors in share capital information. Wrong registered address. HOW TO FILE: The NOE is filed via BizFile+ as a General Lodgement. The company secretary typically handles this. The S$60 fee is paid at the time of filing. IMPORTANT LIMITATIONS: An NOE can only correct information that was erroneously entered — it cannot be used to make a backdated change of substance (e.g., changing the effective date of an appointment after the fact). For substantive corrections that involve legal implications, a court order may be required instead. PREVENTION IS BETTER THAN CURE: At S$60 per NOE, a company that makes frequent filing errors can accumulate unexpected ACRA costs. Best practice is for the company secretary to verify all particulars before submission. First-time directors should review and confirm all BizFile+ submissions before the secretary clicks “submit.” COMMON ERROR: Foreign founder names are often misspelled due to romanization differences. Ensure your name on ACRA matches your passport exactly — this becomes important for bank account verification, IRAS, and MOM work pass applications.

THE OFFICIAL ACRA WEBSITE (ACRA.GOV.SG) PUBLISHES STATIC FEE TABLES IN SEPARATE PAGES FOR EACH ENTITY TYPE. This calculator fills FIVE key gaps that the official tables cannot provide: (1) Unified lookup: Our calculator consolidates fees for all four entity types (Pte Ltd, SP/Partnership, LLP, and Foreign Company) in one place, with a transaction-type dropdown for instant fee lookup — instead of navigating 4 separate ACRA web pages. (2) Multi-year projection: The ACRA website shows fees per transaction but does not project the cumulative government fee spend over 3 to 5 years. This calculator shows the Year 1 to Year 5 ACRA fee trajectory by entity type, helping founders understand the true multi-year government cost commitment. (3) Entity comparison: A side-by-side comparison of 3-year ACRA government fees for all entity types — a view not available on the official site. (4) Penalty estimator: The financial cost of missing ACRA filing deadlines (S$300 per director for Pte Ltd, S$500 per manager for LLP) is not presented on the ACRA fee pages — founders often do not discover the penalty structure until they receive an enforcement notice. (5) PDF report: Branded PDF summarizing all applicable fees for a chosen entity type over the selected projection period, suitable for investor presentations, accounting records, and compliance planning. All fees are sourced directly from the official ACRA website (acra.gov.sg) updated January 2026 and are verified against the BizFile+ portal.