Most company penalties aren’t for doing something wrong. They are for doing the right thing late. This page puts the yearly filings for every place we form companies on one page: first by jurisdiction, then month by month for a company with a 31 December year end. Each line links to the guide where we explain it, and every date comes from the official sources cited there, checked in October and November 2026.
Two kinds of deadline: some are fixed dates in the year, and some run from your company’s own dates (its incorporation anniversary or its financial year end). Put both in the diary the week the company is formed.
By jurisdiction
| Company registry | Tax | |
|---|---|---|
| Hong Kong | Annual return within 42 days of each incorporation anniversary (HK$105 on time); business registration renewed yearly (HK$2,350 for 2026/27); accounts audited every year | First profits tax return usually about 18 months after incorporation; later dates depend on the year end |
| Singapore | AGM within 6 months of the year end (private companies can dispense with it); annual return within 7 months (S$60) | Estimated chargeable income within 3 months of the year end (unless waived); Form C-S / C-S (Lite) / C by 30 November |
| BVI | Annual fee by 31 May (incorporated Jan–Jun) or 30 November (Jul–Dec); financial return to the registered agent within 9 months of the year end | Economic substance information to the registered agent within 6 months of the year end |
| United Kingdom | Confirmation statement at least every 12 months (£50); accounts within 9 months of the year end (21 months for the first) | Corporation tax paid 9 months and 1 day after the period ends; Company Tax Return within 12 months |
| US: Delaware LLC | Annual LLC tax of $400 by 1 June | Foreign-owned single-member LLC: Form 5472 with a pro forma 1120 by 15 April (calendar year) |
| US: Wyoming LLC | Annual report and licence tax (from $60) on the first day of the anniversary month | Same Form 5472 filing |
| British Columbia | Annual report within 2 months after each anniversary ($43.39) | Tax paid 2 months after the year end; T2 return within 6 months |
| China (WFOE) | Annual report to the market regulator between 1 January and 30 June | Regular tax filings during the year, and yearly corporate income tax |
Guides: Hong Kong · Singapore · BVI · UK · US LLC · British Columbia · China. Hong Kong profits tax return dates depend on your year end; Certanta lists them: Hong Kong profits tax return deadlines.
Sources: HK CR: annual return · IRD: BR fee table · IRD: block extension letter · ACRA: annual return · IRAS: ECI · IRAS: filing season · BVI BC Act · BVI ITA Rules · GOV.UK: accounts and tax · GOV.UK: confirmation statement · Delaware LLC tax · Wyoming fees · IRS: Form 5472 · BC Business Corporations Act · CRA: T2 deadlines · SAMR: annual reports
Month by month, for a 31 December year end
Fixed-date items for a company whose financial year ends on 31 December. Anniversary-based items (Hong Kong annual return, Wyoming and BC annual reports, business registration) depend on when your company was formed, so add those yourself.
| What is due | |
|---|---|
| January to June | China: WFOE annual report (1 January to 30 June) |
| End of February | British Columbia: corporate tax balance (2 months after the year end) |
| 31 March | Singapore: estimated chargeable income (3 months) |
| 15 April | US: Form 5472 with pro forma 1120 for a foreign-owned single-member LLC |
| 31 May | BVI: annual fee for companies incorporated January to June |
| 1 June | Delaware: LLC annual tax |
| 30 June | Singapore: AGM (6 months), unless dispensed with. BVI: economic substance information (6 months). British Columbia: T2 return (6 months). China: last day for the annual report |
| 31 July | Singapore: annual return (7 months) |
| 30 September | UK: accounts to Companies House (9 months). BVI: financial return to the registered agent (9 months) |
| 1 October | UK: corporation tax payment (9 months and 1 day) |
| 30 November | Singapore: corporate tax return. BVI: annual fee for companies incorporated July to December |
| 31 December | UK: Company Tax Return (12 months) |
How to not miss them
- Write them down on day one. Formation is when you know the anniversary and choose the year end.
- Ask who files what. Your company secretary, registered agent and accountant may each cover part; make sure nothing falls between them. See how to choose a formation agent.
- Watch the quiet years. A company with no income still files: the US Form 5472 and the British Columbia T2 apply in a year with nothing to report, and registry filings are due regardless.
- Check after any change. A new year end, a new director or a move between countries can shift dates.
Want the dates kept for you?
We set up your company and keep its yearly filings in your client portal, with reminders before each one is due.
Talk to usFrequently asked questions
What does a Hong Kong company file every year?
An annual return within 42 days of each incorporation anniversary, a business registration renewal, audited accounts, and a profits tax return. The first profits tax return is usually issued about 18 months after incorporation.
What does a Singapore company file every year?
An AGM within 6 months of the year end unless dispensed with, an annual return within 7 months, an estimate of chargeable income within 3 months unless waived, and a corporate tax return by 30 November.
What does a foreign-owned US LLC file every year?
The state fee (Delaware’s $400 by 1 June, or Wyoming’s annual report in the anniversary month) and, for a single-member LLC, Form 5472 with a pro forma Form 1120 by 15 April for a calendar year.
What does a BVI company file every year?
The annual fee by 31 May or 30 November depending on when it was incorporated, a financial return to its registered agent within 9 months of the year end, and economic substance information within 6 months.
Do I still have to file if my company had no income?
Usually yes. US Form 5472 and the Canadian T2 apply in a year with no income, and registry filings such as annual returns are due regardless.
General information for internationally mobile founders, not tax, legal or immigration advice for your situation. Rules and fees change; confirm your position with a qualified adviser in each country involved before acting.