Form C-S vs Form C, Which Applies to Your Company

28 May 2026Gateway of AsiaTaxation Reading time 6 min read

Reading time 6 min read

A quick reference for choosing the right corporate tax return and understanding the simplified Form C-S Lite option.

IRAS offers three corporate tax return formats. Picking the right one for your company saves time and avoids unnecessary disclosure.

Quick guide

  • Form C-S Lite is for companies with revenue up to 200,000 dollars that meet the C-S criteria.
  • Form C-S is for companies with revenue up to 5 million dollars that meet the qualifying conditions.
  • Form C is for every other company.
WhatsApp