How it works
Estimated Chargeable Income is an early estimate of taxable profit, due within three months after the financial year end. A company is not required to file if its annual revenue is S$5 million or less and its ECI is nil. Filing early is worth it: companies paying by GIRO get more interest-free monthly instalments the earlier they file.
Worked example
Year end 31 December 2026, revenue S$3 million, ECI S$150,000: ECI is due by 31 March 2027. Filing in January earns more GIRO instalments than filing in March.
Questions people ask
When is ECI due?
Within three months of the financial year end.
Who can skip ECI?
Companies with revenue of S$5 million or less and nil ECI.
How many instalments can we get?
Up to 10 interest-free monthly instalments on GIRO.
Sources
Last checked 1 November 2026. General information only, not advice for your situation. Speak to a qualified adviser before you act.