---
title: "ECI Filing Guide Singapore | Deadlines & Waiver Rules"
description: "Everything Singapore SMEs need to know about Estimated Chargeable Income (ECI) filing. Learn the deadlines, exemptions, and how to file online."
url: "https://corporate.taxinfo.sg/eci-filing-guide"
language: "en"
---

Filing Guide

# Complete ECI Filing Guide

Learn what Estimated Chargeable Income \(ECI\) is, when to file it, and how to claim your waiver if your SME qualifies.

![Illustration of a calendar and a document icon, representing Singapore tax filing deadlines and ECI filing](https://23eyzuj14s.koniglecdn.com/images/singapore-tax-filing_558rNMz.webp)

## What is Estimated Chargeable Income \(ECI\)?

ECI is an estimate of your company's taxable income for a Year of Assessment \(YA\). It is the first step in your corporate tax filing cycle. You must report your company's revenue and the estimated taxable profit to IRAS.

## When is the Deadline?

You must file your ECI within **three months from the end of your company's financial year**. For example, if your financial year ends on 31 December, your ECI filing deadline is 31 March of the following year.

## Who is Exempt from Filing ECI?

To reduce the compliance burden on SMEs, IRAS grants an ECI waiver if your company meets **both** of the following conditions:

  * Your annual revenue for the financial year is **not more than $5 million**.
  * Your ECI is **nil** \(meaning you made a loss or zero taxable profit\).

If you meet both conditions, you do not need to file ECI. However, you will still need to file your Form C-S/C by 30 November.

## How to File Your ECI

ECI must be filed electronically via the **myTax Portal** using your Singpass. You will need the "Preparer" or "Approver" role authorized in Corppass.

## Benefits of Filing Early

If you file your ECI early and opt to pay via GIRO, IRAS offers an installment payment plan. The earlier you file within the three-month window, the more installments you are granted \(up to 10 months\).