Late lodgment penalties (except late annual returns)
Check the penalties for late filing of required information. This includes late lodgment penalties for overdue annual declarations and entity updates.
Last updated 14 May 2026
What is a late lodgment penalty
A late lodgment penalty is a penalty for filing required information after the due date.
Examples of required filings include (but are not limited to):
Changes to your registered office address
Changes to position holders (such as directors, partners, or managers)
Annual declarations for LLPs
Note: Separate penalties apply for late filing of annual returns. These consequences can escalate to enforcement action, such as composition sums and court prosecution.
Examples of penalty calculations
Find out how late lodgment penalties might be calculated for different filings and business structures.
For companies
Penalty structure
Length of default | Late lodgment penalties |
|---|---|
Within three months | $50 |
More than three months | $200 |
These penalties apply to filing due dates from 9 December 2024.
Examples of penalties
Company examples
For | Example |
|---|---|
Change of registered office address | Legal requirement: Companies must update their entity information within 14 days of any changes. See section 143(1) of the Companies Act 1967. Scenario: ABC Private Limited (Pte Ltd) changed its registered office on 8 December 2025.
Length of default: Within three months Penalty charged: $50 |
Change of directors | Legal requirement: Companies must file within 14 days when a director joins or leaves. See section 173A(1)(b) of the Companies Act 1967. Scenario: ABC Private Limited (Pte Ltd) had one director resign and appointed a new director on 2 December 2025.
Length of default: More than three months Penalty charged: $400 total ($200 for each director change) |
For limited liability partnerships (LLPs)
Penalty structure
Length of default | Late lodgment penalties |
|---|---|
Within three months |
|
More than three months |
|
The penalties for:
Late annual declarations apply to filing due dates from 14 January 2022
All other filings apply to filing due dates from 9 December 2024
Examples of penalties
LLP examples
For | Examples |
|---|---|
Late annual declaration | Legal requirement: LLP managers must file annual declarations within 15 months after registration, then once every calendar year at intervals of no more than 15 months. See section 30 of the LLP Act 2005. Scenario: ABC LLP needed to file its annual declaration by 25 May 2025. The manager only filed on 14 June 2025, 19 days after the due date. Length of default: Within three months Penalty charged: $300 |
Change of registered office address | Legal requirement: LLPs must file within 14 days when they change their registered office address. See section 34 of the LLP Act 2005. Scenario: ABC LLP changed its registered office on 8 December 2025.
Length of default: Within three months Penalty charged: $50 |
Change of managers | Legal requirement: LLPs must file within 14 days when a manager joins or leaves. See section 34 of the LLP Act 2005. Scenario: ABC LLP had one manager resign and appointed a new manager on 10 December 2025.
Length of default: More than three months Penalty charged: $400 total ($200 for each manager change) |
For limited partnerships (LPs)
Penalty structure
Length of default | Late lodgment penalties |
|---|---|
Within three months | $50 |
More than three months | $200 |
These penalties apply to filing due dates from 9 December 2024.
Examples of penalties
LP examples
For | Examples |
|---|---|
Change of principal place of business | Legal requirement: LPs must file within 14 days when they change their principal place of business. See section 18 of the LP Act 2008 Scenario: ABC LP changed its principal place of business on 5 December 2025.
Length of default: Within three months Penalty charged: $50 |
Change of partners | Legal requirement: LPs must file within 14 days when a partner joins or leaves. See section 18 of the LP Act 2008 Scenario: ABC LP had one partner resign and appointed a new partner on 2 December 2025.
Length of default: More than three months Penalty charged: $400 total ($200 for each partner change) |
For sole proprietorships or partnerships
Penalty structure
Length of default | Late lodgment penalties |
|---|---|
Within three months | $50 |
More than three months | $200 |
These penalties apply to filing due dates from 9 December 2024.
Examples of penalties
Sole proprietorship or partnership examples
For | Example |
|---|---|
Change of principal place of business | Legal requirement: Sole proprietorships and partnerships must notify ACRA within 14 days when they change their principal place of business. See section 14 of the Business Registration Act 2014 Scenario: Bee Partnership changed its principal place of business on 8 December 2025.
Length of default: More than three months Penalty charged: $200 |
Tip: Check your compliance requirements to avoid late lodgment penalties. When you file through Bizfile, the system will show you the exact penalty amount.