Estimated Chargeable Income (ECI) Filing

Key requirements

ECI estimates taxable profit after allowable expenses and before the amount exempted under corporate exemption schemes. The ordinary waiver requires both annual revenue not exceeding S$5 million and nil ECI. Nil ECI alone is insufficient where revenue exceeds that threshold. A qualifying company self-assesses the waiver and need not apply merely because myTax Portal displays a ready-to-file status. Other specifically excluded entities are listed separately by IRAS. If filing is required, do not wait for a reminder: a late or missing ECI can result in an estimated assessment. ECI is distinct from the annual return of actual income, and subsequent changes should be made through the applicable revision process. The updated YA 2026 rebate is calculated in the assessment; it is not an amount to deduct when declaring ECI.