Tax & GST

ECI

Estimated Chargeable Income

An IRAS declaration of a company's estimated taxable income, due 3 months after the FYE.

Definition

Estimated Chargeable Income (ECI) is an IRAS filing where a company declares its estimated taxable income for the financial year. The deadline is 3 months after the FYE. ECI filing is mandatory unless the company qualifies for the ECI waiver (revenue below S$5 million AND ECI is nil). Filing ECI early unlocks instalment payment plans for the corporate tax due, easing cash flow.

Example

If your FYE is 31 December 2026, your ECI must be filed with IRAS by 31 March 2027. If your revenue is under S$5M and you have nil chargeable income, you are exempt from filing.

Related terms

IRAS - Singapore's tax authority, responsible for assessing and collecting corporate ta... FYE - The date a company's financial year closes - all tax and reporting deadlines run... Form C-S / Form C - The annual corporate income tax return filed with IRAS, due by 30 November of th... Corporate Tax - A flat 17% tax on chargeable income, with partial exemption schemes that reduce ...