---
title: "Form C vs Form C-S vs Form C-S Lite | Which to File?"
description: "Confused between Form C, Form C-S, and Form C-S Lite? Read our comparison guide to understand which tax form your Singapore company must file with IRAS."
url: "https://corporate.taxinfo.sg/filing/form-c-vs-c-s"
language: "en"
---

[Home](/) / [Filing](/filing) / Form C vs C-S Filing Guide Form C vs Form C-S vs C-S Lite  Three forms, one filing obligation. Here's how to pick the right one for your company.  Who This Is For Company directors and accountants deciding which corporate tax form to file with IRAS. Especially useful for first-time filers. TL;DR If your revenue is ≤ S$200K, file **Form C-S Lite** \(just 3 fields\). If revenue is ≤ S$5M and you meet other conditions, file **Form C-S**. Everyone else files **Form C** with full financial statements. Most Singapore SMEs qualify for C-S or C-S Lite. Side-by-Side Comparison Criteria | Form C-S Lite | Form C-S | Form C  
---|---|---|---  
**Revenue cap** | ≤ S$200,000 | ≤ S$5,000,000 | No limit  
**Incorporated in SG** | Yes | Yes | Yes  
**Taxed at 17% only** | Yes | Yes | Any rate  
**No capital gains / investment income** | Yes | Yes | Any  
**No loss carry-back / group relief / investment allowance** | Yes | Yes | Any  
**Fields to fill** | 3 fields | ~20 fields | Full form + attachments  
**Financial statements required** | No | No | Yes  
**Tax computation required** | No | No | Yes  
**Deadline** | 30 Nov | 30 Nov | 30 Nov  
How to Decide Use Form C-S Lite if:

  * Your company's annual revenue is **≤ S$200,000**
  * You meet all the C-S eligibility conditions \(below\)
  * You want the simplest possible filing — literally 3 data points: revenue, adjusted profit/loss, and tax payable

Use Form C-S if:

  * Revenue is **≤ S$5,000,000**
  * Company is incorporated in Singapore
  * Only derives income taxable at the prevailing 17% rate
  * Not claiming: carry-back of losses, group relief, investment allowance, or foreign tax credit \(under Section 50A\)

Use Form C if:

  * Revenue exceeds S$5M
  * Company claims special deductions \(loss carry-back, group relief, investment allowance\)
  * Has income taxed at concessionary rates
  * Is a foreign branch

Worked Example Which form do I file? Scenario | Revenue | Special Claims? | Form  
---|---|---|---  
Freelancer's Pte Ltd | S$120K | No | C-S Lite  
E-commerce startup | S$1.8M | No | C-S  
Manufacturing company | S$8M | Yes \(PCI\) | C  
Consultancy | S$3M | Loss carry-back | C  
Important Notes

  * **You don't need to submit financial statements** with Form C-S or C-S Lite — but you must still prepare and keep them. IRAS can request them at any time.
  * **You can't switch mid-filing.** If you start with C-S but realise you need to claim group relief, you must abandon it and file Form C instead.
  * **IRAS auto-suggests** your eligible form when you log in to myTax Portal, but you should verify eligibility yourself.

Common Mistakes

  * **Filing C-S when you have concessionary income** — if any income is taxed at a rate other than 17%, you must use Form C
  * **Thinking C-S Lite means no record-keeping** — you still need proper accounts; you just don't submit them
  * **Not checking eligibility each year** — if your revenue crosses S$5M, you must switch to Form C
  * **Confusing revenue with profit** — the S$200K and S$5M thresholds are based on _revenue_ , not profit

Key Takeaways

  * **Form C-S Lite** = 3 fields, for companies with revenue ≤ S$200K
  * **Form C-S** = simplified filing for revenue ≤ S$5M, no special claims
  * **Form C** = full filing with financial statements for everyone else
  * All three have the same **30 November deadline**
  * Most Singapore SMEs qualify for **C-S or C-S Lite**

What To Do Next

  * [Follow the step-by-step filing guide](/filing/how-to-file-corporate-tax)
  * [Detailed Form C-S walkthrough](/filing/form-c-s-filing-guide) \(field by field\)
  * [Calculate your corporate tax](/tax-rates/how-to-calculate) before filing
  * [Review deductible expenses](/deductions/tax-deductible-expenses) to reduce your taxable profit

Related Content ### [How to File Corporate Tax Complete walkthrough of the filing process. ](/filing/how-to-file-corporate-tax) ### [Corporate Tax Rate Current 17% rate and effective rates after exemptions. ](/tax-rates/corporate-tax-rate) For an overview of business tax obligations, visit [taxinfo.sg](https://taxinfo.sg/tax-for-business-owners). For personal tax filing, see [personal.taxinfo.sg](https://personal.taxinfo.sg).