Last updated: 2026-08-20

What is Estimated Chargeable Income (ECI) and who needs to file it?

ECI is an estimate of your company's chargeable income for the Year of Assessment. Companies must file ECI with IRAS within 3 months after the financial year end, unless they qualify for the ECI filing waiver (annual revenue ≤ S$5 million and ECI = nil).

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