Estimated Chargeable Income (ECI) filing
We estimate your taxable profit after exemptions, check the waiver, file ECI within 3 months and set up GIRO instalments if tax is due.
SGD 200Yearly
For: Singapore companies after each financial year end, unless they qualify for the ECI waiver.
What we need from you
Draft profit and loss
Estimate
Revenue for the year
Waiver test (S$5 million)
Year of incorporation
Start-up exemption
Tax adjustments known (non-deductibles, allowances)
Estimate
Corppass access for the company
Filing on myTax Portal
What we discuss
Is revenue S$5 million or less and ECI nil?
Waiver applies
Is the company in its first 3 YAs?
Start-up exemption
GIRO instalments?
Spread payment
Rebate for YA 2026
50% capped at S$40,000 with grant
What we file
Compute ECI
Example: profit S$150,000, new company: exempt 75% x 100,000 + 50% x 50,000 = 100,000; chargeable 50,000; tax 17% = S$8,500 before rebate
File ECI
What you get
ECI acknowledgement
GIRO plan if tax due
The law
- Income Tax Act 1947: Estimated Chargeable Income: ECI filed within 3 months after financial year end; waiver if revenue up to S$5 million and ECI nil Source
- Sec 43, Income Tax Act 1947: Corporate income tax at 17% on chargeable income Source
- Income Tax Act 1947, partial tax exemption: 75% of first S$10,000 and 50% of next S$190,000 of chargeable income exempt Source
- Income Tax Act 1947, start-up tax exemption: First 3 YAs: 75% of first S$100,000 and 50% of next S$100,000 exempt, for qualifying new companies Source
Questions people ask
Contact us to book
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