Source data
Singapore company Estimated Chargeable Income and tax return deadlines
Sources checked
- 31 December 2025Example financial year ends
- 31 March 2026Example ECI deadline if filing is required
- 30 November 2026YA 2026 corporate income tax return deadline
The income estimate comes first. The annual return has a separate fixed date.
Singapore company Estimated Chargeable Income and tax return deadlines
IRAS guidance checked 11 November 2026. The calendar example assumes a 31 December 2025 year-end and a company required to file both ECI and its YA 2026 corporate return.
| Source | |||
|---|---|---|---|
| ECI required after 31 December 2025 year-end | Estimated Chargeable Income | 31 March 2026 under the three-month rule | Source 1 |
| ECI required after 31 March 2026 year-end | Estimated Chargeable Income | 30 June 2026 under the three-month rule | Source 1 |
| Annual revenue SGD 5 million or below and nil ECI | Estimated Chargeable Income | Ordinary waiver criteria met | Source 1 |
| Annual revenue above SGD 5 million with nil ECI | Estimated Chargeable Income | Ordinary waiver criteria unmet | Source 1 |
| Annual revenue SGD 5 million with positive ECI | Estimated Chargeable Income | Ordinary waiver criteria unmet | Source 1 |
| Company required to file its YA 2026 corporate return | Form C-S, Form C-S (Lite) or Form C | 30 November 2026 | Source 2 |