{"id":8771,"date":"2026-10-07T12:21:43","date_gmt":"2026-10-07T04:21:43","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/company-tax-filing-singapore-eci-deadline-waiver\/"},"modified":"2026-10-20T13:02:28","modified_gmt":"2026-10-20T05:02:28","slug":"company-tax-filing-singapore-eci","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/company-tax-filing-singapore-eci\/","title":{"rendered":"Company Tax Filing Singapore: ECI Explained, the Deadline, the Waiver and How It Differs from Form C-S"},"content":{"rendered":"<style>@scope (.article-redesign){h2,h3{font-weight:700} :scope{--green:#4f7133;--deep:#233b29;--lime:#f0f4e9;--gold:#ffbc24;--ink:#24302a;--muted:#657069;--line:#e2e7df;--paper:#fbfcf9}*{box-sizing:border-box}:scope{scroll-behavior:smooth;scroll-padding-top:30px}:scope{margin:0;background:var(--paper);font:17px\/1.75 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a,.article-redesign a:visited{text-decoration-line:underline!important;text-decoration-thickness:1px!important;text-underline-offset:3px!important}.article-redesign a:hover{text-decoration-thickness:2px!important}<\/style>\n<div class=\"article-redesign\">\n<article>\n<div class=\"eyebrow\">Tax &amp; compliance \u00b7 2026 guide<\/div>\n<div class=\"byline\"><img decoding=\"async\" class=\"client-author-logo\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2024\/01\/C1-Smile-Logo-Main-2024-2.png\" alt=\"ContactOne logo\" width=\"48\" height=\"48\"><\/p>\n<div><strong>ContactOne Tax Team<\/strong>Updated October 2026<\/div>\n<\/div>\n<div class=\"tldr-box\" style=\"border-left:5px solid #1a73e8;background:#f3f7fd;padding:16px 20px;margin:20px 0;border-radius:6px\">\n<p><strong>TL;DR:<\/strong>\u00a0<em>ECI is your company&#8217;s estimate of its taxable income, due within three months of the financial year end, and it is waived only when revenue is $5 million or below and ECI is nil.<\/em><\/p>\n<p><em>Form C-S is the full tax return due on 30 November, and filing ECI early can earn up to 10 interest-free GIRO instalments.<\/em><\/p>\n<\/div>\n<p>Most founders assume company tax filing Singapore-style is one form a year, due in November. It is actually two. The first, Estimated Chargeable Income (ECI), lands within three months of your financial year end, often before your accounts are closed, and it is the filing new directors most often forget. If your year ended on 30 September 2026, your ECI filing deadline is 31 December 2026, and filing by 26 October 2026 gets you the longest instalment plan.<\/p>\n<p><img fetchpriority=\"high\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver-1024x683.jpg\" fetchpriority=\"high\" fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"aligncenter size-large wp-image-8770\" alt=\"Business team reviewing company tax filing Singapore on a laptop\" srcset=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver-1024x683.jpg 1024w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver-300x200.jpg 300w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver-150x100.jpg 150w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver-768x512.jpg 768w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver-1536x1024.jpg 1536w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/company-tax-filing-singapore-eci-deadline-waiver.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>What is estimated chargeable income (ECI)?<\/h2>\n<p>Estimated chargeable income is your company&#8217;s own forecast of its taxable profit for the Year of Assessment, after tax-allowable expenses. IRAS uses it to raise an early Notice of Assessment, so tax is collected months before the full return arrives. You report only revenue and the ECI itself, rounded to the nearest dollar; IRAS works out the tax. The estimate should be realistic rather than perfect. Up-to-date management accounts, with non-deductible items such as fines, S-plated car costs and capital purchases added back, are a sensible starting point. A low number does not save tax; it just moves a larger bill later.<\/p>\n<h2>When is the ECI filing deadline?<\/h2>\n<p>The ECI filing deadline is three months after your financial year end, according to <a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/estimated-chargeable-income-(eci)-filing\" rel=\"noopener\" target=\"_blank\">IRAS guidance on ECI filing<\/a>. It follows your own year end, not the 30 November return date.<\/p>\n<div class=\"tablewrap\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Financial year end<\/th>\n<th scope=\"col\">ECI filing deadline<\/th>\n<th scope=\"col\">File by this date for 10 GIRO instalments<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31 December 2025<\/td>\n<td>31 March 2026<\/td>\n<td>26 January 2026<\/td>\n<\/tr>\n<tr>\n<td>31 March 2026<\/td>\n<td>30 June 2026<\/td>\n<td>26 April 2026<\/td>\n<\/tr>\n<tr>\n<td>30 June 2026<\/td>\n<td>30 September 2026<\/td>\n<td>26 July 2026<\/td>\n<\/tr>\n<tr>\n<td>30 September 2026<\/td>\n<td>31 December 2026<\/td>\n<td>26 October 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>If you run several entities or recently changed your year end, our calendar of <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/resources\/corporate-tax-submission-deadlines\/\">corporate tax submission deadlines<\/a>\u00a0maps every filing date by financial year end.<\/p>\n<div class=\"graphic\">\n<div class=\"g-label\">EXAMPLE \u00b7 FINANCIAL YEAR END: 30 SEPTEMBER 2026<\/div>\n<h3>Your next three months, mapped out<\/h3>\n<div class=\"timeline\">\n<div class=\"milestone\"><small>YEAR END<\/small><b>30 Sep<\/b><span>Close the financial year<\/span><\/div>\n<div class=\"milestone\"><small>MONTH 1<\/small><b>26 Oct<\/b><span>File early for the longest GIRO plan*<\/span><\/div>\n<div class=\"milestone\"><small>MONTH 2<\/small><b>26 Nov<\/b><span>A shorter instalment plan may apply*<\/span><\/div>\n<div class=\"milestone\"><small>DEADLINE<\/small><b>31 Dec<\/b><span>Last day to file ECI<\/span><\/div>\n<\/div>\n<p class=\"caption\">*GIRO arrangements and eligibility conditions apply. Instalment cut-offs are earlier than the ECI filing deadline.<\/p>\n<\/div>\n<h2>Do I qualify for the ECI waiver?<\/h2>\n<p>You qualify for the ECI waiver only when both conditions are true for that Year of Assessment: annual revenue is $5 million or below, and ECI is nil. Meet both and you simply do not file. As IRAS puts it in its <a href=\"https:\/\/www.iras.gov.sg\/media\/docs\/default-source\/uploadedfiles\/pdf\/companies&#039;-corporate-income-tax-obligations-for-year-of-assessment-2022-webinar.pdf?sfvrsn=6342a185_16\" rel=\"noopener\" target=\"_blank\">corporate income tax obligations guide<\/a>:<\/p>\n<p><em>&#8220;There is no need to contact IRAS nor seek a confirmation that you need not file.&#8221;<\/em>\u00a0<strong>Inland Revenue Authority of Singapore (IRAS)<\/strong><\/p>\n<p>The edges catch people out. A company with revenue above $5 million must still complete its ECI filing even when the estimate is nil after a loss-making year. A company with $300,000 revenue and a small profit files too, because its ECI is not nil. The test resets every year.<\/p>\n<p><strong>By the numbers:<\/strong>\u00a0IRAS assessed 291,192 companies in FY2024\/25, yet only 114,709 of them were taxpaying, according to the <a href=\"https:\/\/www.iras.gov.sg\/docs\/default-source\/annual-report\/iras-annual-report-fy2024_final_hres.pdf?sfvrsn=4071f68_14\" rel=\"noopener\" target=\"_blank\">IRAS Annual Report FY2024\/25<\/a>. With fewer than four in ten assessed companies paying tax, working out correctly whether the nil-ECI waiver applies is a real time saver for many SMEs.<\/p>\n<div class=\"waiver\">\n<div class=\"g-label\">THE TWO-CONDITION WAIVER TEST<\/div>\n<h3>Both boxes need to be ticked.<\/h3>\n<div class=\"conditions\">\n<div class=\"condition\"><small>CONDITION 01<\/small><b>\u2264 S$5 million<\/b><span>Annual revenue<\/span><\/div>\n<div class=\"plus\">+<\/div>\n<div class=\"condition\"><small>CONDITION 02<\/small><b>S$0<\/b><span>Estimated chargeable income<\/span><\/div>\n<\/div>\n<div class=\"outcome\">\u2713 &nbsp; Meet both? <strong>You qualify for the ECI filing waiver.<\/strong><br \/>Fail either test? Prepare to file ECI unless another exemption applies.<\/div>\n<\/div>\n<figure class=\"editorialphoto\"><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/10\/accounting-services-for-small-business-singapore-768x512.jpg\" alt=\"Small business owners reviewing their accounts\"><figcaption>Up-to-date accounts are the starting point for a reliable ECI estimate.<\/figcaption><\/figure>\n<h2>How to file ECI on myTax Portal<\/h2>\n<p>Here is how to file ECI in three steps:<\/p>\n<ol>\n<li><strong>Set up Corppass access.<\/strong>\u00a0Authorise the filer for Corporate Tax. A Preparer can draft the form, but only an Approver submits it. Using a tax agent? Authorise the agent instead.<\/li>\n<li><strong>Complete the form in myTax Portal.<\/strong>\u00a0Confirm the financial year end (pre-filled from ACRA records), enter revenue and ECI, submit, and keep the acknowledgement number.<\/li>\n<li><strong>Arrange GIRO.<\/strong>\u00a0Instalments only apply to companies paying by GIRO, so set it up before the Notice of Assessment arrives.<\/li>\n<\/ol>\n<h2>Why should I file ECI early?<\/h2>\n<p>Filing early buys time to pay. Companies on GIRO receive instalments based on when the ECI filing is made: 10 instalments if filed by the 26th of the first month after the financial year end, 8 if filed by the 26th of the second month, 6 if filed by the 26th of the third month, and none after that. IRAS describes these as <a href=\"https:\/\/www.iras.gov.sg\/quick-links\/payments\/giro-corporate-income-tax\" rel=\"noopener\" target=\"_blank\">interest-free monthly instalments<\/a>. On an estimated tax bill of $12,000, that is the difference between ten payments of $1,200 and a single lump sum due within a month of the assessment.<\/p>\n<div class=\"graphic\">\n<div class=\"g-label\">EARLIER FILING \u00b7 MORE PAYMENT FLEXIBILITY<\/div>\n<h3>Standard maximum GIRO instalments<\/h3>\n<div class=\"giro\">\n<div class=\"barcol\">\n<div class=\"bar\" style=\"height:145px\"><strong>10<\/strong>instalments<\/div>\n<p><span>By the 26th<br \/>of month 1<\/span><\/div>\n<div class=\"barcol\">\n<div class=\"bar\" style=\"height:116px\"><strong>8<\/strong>instalments<\/div>\n<p><span>By the 26th<br \/>of month 2<\/span><\/div>\n<div class=\"barcol\">\n<div class=\"bar\" style=\"height:87px\"><strong>6<\/strong>instalments<\/div>\n<p><span>By the 26th<br \/>of month 3<\/span><\/div>\n<\/div>\n<p class=\"caption\">Months are counted after financial year end. Subject to IRAS eligibility and GIRO conditions; check current arrangements for your company.<\/p>\n<\/div>\n<h2>What happens if I miss the ECI filing deadline or get it wrong?<\/h2>\n<p>Miss it and IRAS may estimate your income and issue its own assessment. That tax is still payable within one month, and IRAS reviews an objection only once your return is filed, so you may pay on a number you never chose. If your filed estimate proves wrong, amend the ECI or object to the assessment in myTax Portal, within two months of the Notice of Assessment. Our guide on <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/resources\/what-happens-if-i-am-late-for-my-corporate-taxes\/\">what happens if you are late for corporate taxes<\/a>\u00a0covers the wider penalty picture, including late Form C-S returns.<\/p>\n<figure class=\"editorialphoto\"><img decoding=\"async\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-content\/uploads\/2026\/09\/Corporate-Tax-Filing-Services-Singapore-768x576.jpg\" alt=\"Corporate tax filing in Singapore\"><figcaption>ECI and the annual return are two stages of your company\u2019s tax filing cycle.<\/figcaption><\/figure>\n<h2>How is ECI different from Form C-S?<\/h2>\n<p>ECI is an early estimate; Form C-S is the actual tax return. Every company files a return each year, but not every company files ECI.<\/p>\n<div class=\"tablewrap\">\n<table>\n<thead>\n<tr>\n<td><\/td>\n<td>ECI<\/td>\n<td>Form C-S \/ Form C-S (Lite)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Purpose<\/strong><\/td>\n<td>Early estimate of taxable income<\/td>\n<td>Final declaration of income<\/td>\n<\/tr>\n<tr>\n<td><strong>Due date<\/strong><\/td>\n<td>Within 3 months of financial year end<\/td>\n<td>30 November of the Year of Assessment<\/td>\n<\/tr>\n<tr>\n<td><strong>Can it be skipped?<\/strong><\/td>\n<td>Yes, if revenue is $5 million or below and ECI is nil<\/td>\n<td>No (dormant companies may use the Form for Dormant Company)<\/td>\n<\/tr>\n<tr>\n<td><strong>Information required<\/strong><\/td>\n<td>Revenue and ECI<\/td>\n<td>Full income details; C-S (Lite) for revenue of $200,000 or below<\/td>\n<\/tr>\n<tr>\n<td><strong>Result<\/strong><\/td>\n<td>Estimated Notice of Assessment<\/td>\n<td>Final assessment, with any difference billed or refunded<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>A company that files nil ECI in March and then reports a healthy profit in November faces the full bill at once. For the eligibility rules behind the return itself, read our breakdown of <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/corporate-tax-filing-services-singapore-form-c-s-form-c\/\">Form C-S, Form C-S (Lite) and Form C<\/a>.<\/p>\n<h2>Keep ECI and Form C-S on One Calendar<\/h2>\n<p>Treat ECI as the first half of the same job. Diarise your ECI filing deadline the day your year closes, recheck the waiver test, and file before the 26th of the first month for the full instalment plan. To hand over the whole cycle, our <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/services\/accounting-and-tax\/\">accounting and tax services<\/a>\u00a0include ECI filing within three months and Form C-S or Form C preparation, so your company tax filing Singapore obligations sit with one team from estimate to final assessment.<\/p>\n<h2>Frequently Asked Questions<\/h2>\n<details style=\"border-bottom:1px solid #e5e5e5;padding:10px 0\">\n<summary style=\"cursor:pointer;font-weight:600\">\n<h3 style=\"display:inline;font-size:1.05em\">Does a newly incorporated company need to file ECI?<\/h3>\n<\/summary>\n<p>Yes, the same rules apply from the first financial year. A new company is exempt only if it meets the ECI waiver conditions for that Year of Assessment.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e5e5e5;padding:10px 0\">\n<summary style=\"cursor:pointer;font-weight:600\">\n<h3 style=\"display:inline;font-size:1.05em\">Do I file ECI if my company made a loss?<\/h3>\n<\/summary>\n<p>Only if revenue exceeds $5 million. With revenue of $5 million or below and nil ECI, no ECI filing is needed.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e5e5e5;padding:10px 0\">\n<summary style=\"cursor:pointer;font-weight:600\">\n<h3 style=\"display:inline;font-size:1.05em\">Can I revise my estimated chargeable income after filing?<\/h3>\n<\/summary>\n<p>Yes. You can amend the ECI or object to the assessment in myTax Portal, within two months of the Notice of Assessment for objections.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e5e5e5;padding:10px 0\">\n<summary style=\"cursor:pointer;font-weight:600\">\n<h3 style=\"display:inline;font-size:1.05em\">Is ECI the same as Form C-S?<\/h3>\n<\/summary>\n<p>No. ECI is an early estimate due within three months of the financial year end. Form C-S is the full return due on 30 November.<\/p>\n<\/details>\n<div class=\"author-box\" style=\"border:1px solid #ddd;background:#fafafa;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p><strong>Author<\/strong><\/p>\n<p><em>Written by the ContactOne Tax Team. ContactOne Professional Services Pte Ltd is a Registered Filing Agent with ACRA (FA20092306), founded in 2009 and serving over 10,000 entrepreneurs.<\/em><\/p>\n<p><em>Last updated: October 2026<\/em><\/p>\n<p><em>Sources cited: IRAS, Estimated Chargeable Income (ECI) Filing; IRAS, Companies&#8217; Corporate Income Tax Obligations guide; IRAS, GIRO for Corporate Income Tax; IRAS Annual Report FY2024\/25.<\/em><\/p>\n<\/div>\n<\/article>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Does a newly incorporated company need to file ECI?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, the same rules apply from the first financial year. A new company is exempt only if it meets the ECI waiver conditions for that Year of Assessment.\"}}, {\"@type\": \"Question\", \"name\": \"Do I file ECI if my company made a loss?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Only if revenue exceeds $5 million. With revenue of $5 million or below and nil ECI, no ECI filing is needed.\"}}, {\"@type\": \"Question\", \"name\": \"Can I revise my estimated chargeable income after filing?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. You can amend the ECI or object to the assessment in myTax Portal, within two months of the Notice of Assessment for objections.\"}}, {\"@type\": \"Question\", \"name\": \"Is ECI the same as Form C-S?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. ECI is an early estimate due within three months of the financial year end. Form C-S is the full return due on 30 November.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Company tax filing Singapore guide: when ECI is due, who qualifies for the ECI waiver, how to file ECI and how it differs from Form C-S.<\/p>\n","protected":false},"author":1,"featured_media":8770,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,1],"tags":[],"class_list":["post-8771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-blogs"],"acf":[],"_links":{"self":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/posts\/8771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/comments?post=8771"}],"version-history":[{"count":3,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/posts\/8771\/revisions"}],"predecessor-version":[{"id":8795,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/posts\/8771\/revisions\/8795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/media\/8770"}],"wp:attachment":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/media?parent=8771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/categories?post=8771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/contactone.com.sg\/wp-json\/wp\/v2\/tags?post=8771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}