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2026 requirements for Estimated Chargeable Income (ECI)

2026 requirements for Estimated Chargeable Income (ECI)
2026 requirements for Estimated Chargeable Income (ECI)

According to the latest information from the Inland Revenue Authority of Singapore (IRAS), the 2026 requirements for Estimated Chargeable Income (ECI) submission are as follows:

 

ECI Submission Deadline

-Companies must submit their ECI within three months after the end of their financial year.
For example:

If the financial year ends on 31 December 2025, the ECI must be submitted by 31 March 2026.

If the financial year ends on 31 March 2026, the ECI must be submitted by 30 June 2026.

 

Who Needs to Submit ECI?

All companies are required to submit ECI unless they meet all of the following conditions:

-Annual revenue does not exceed SGD 5 million;

-Estimated chargeable income is zero;

-The company has no business activity or income during the financial year.

-Even if a company is incurring losses or temporarily inactive, ECI submission is required unless an exemption has been granted.

 

ECI Exemption

-Certain companies may apply for an ECI exemption if they meet the conditions above.

-Companies that qualify are not required to submit ECI.

 

How to Submit ECI

ECI can be submitted through the IRAS myTax Portal:

1.Log in to myTax Portal.

2.Navigate to Corporate Tax > Submit ECI.

3.Complete the required information and submit.

4.The system provides instant confirmation once the submission is successful.

 

Consequences of Late Submission

-Failure to submit ECI on time may result in IRAS issuing an estimated Notice of Assessment. 

-Companies may also lose eligibility for instalment payment schemes.

 

Key Reminders

Even if a company is making a loss or temporarily inactive, ECI submission is required unless exempted.

Late submission may lead to estimated assessments and loss of instalment privileges.

Timely submission of ECI helps ensure tax compliance and avoid unnecessary complications.

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