Reference · Deadlines
Singapore company tax dates for ECI and the YA 2026 return
Singapore’s tax authority uses two filing clocks. Estimated Chargeable Income is generally due within three months of the financial year-end. The Year of Assessment 2026 corporate return is due 30 November 2026 where a return is required.
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.
ECI follows the financial year-end
IRAS generally requires an Estimated Chargeable Income filing within three months of the financial year-end. That places the ECI deadline on 31 March for the 31 December example. The same rule places a 31 March year-end’s filing on 30 June. Source 1 Source 3
Check both ordinary ECI waiver conditions
The ordinary waiver requires annual revenue of SGD 5 million or below and nil ECI. A company with nil ECI and higher revenue, or with revenue at the threshold and positive ECI, does not meet both conditions. IRAS also lists separate exempt categories. Source 1
The annual return follows the Year of Assessment
IRAS states that the YA 2026 return is due on 30 November 2026 for companies required to file. Choose the applicable return form and check any waiver or first-year treatment. The ordinary ECI waiver has its own rules. Source 2 Source 3
Check the filing rule even without a notice
IRAS says a company that is required to submit ECI must file within three months even if it did not receive the notification. The YA 2026 filing page gives separate examples for newly incorporated, dormant and loss-making companies. Source 1 Source 2