When to file ECI?

ECI is an estimate of the company's taxable income (after deducting tax-allowable expenses) for a Year of Assessment (YA).

All Singapore companies including new companies are required to file ECI within three months from the end of their financial year except for companies that qualify for the administrative concession and those that are specifically not required to file.

Examples of ECI Filing Deadlines Based on Different Financial Year Ends

What's the benefit of filing ECI earlier

Companies may e-File or paper file their ECI. e-File early to pay taxes in instalments. The earlier you e-File, the greater the number of instalments. In consideration of reducing the finance cost, it is a good choice to file earlier and enjoy some interest-free cashflow offered by IRAS.

Here's a table to show the filing dates and installments can be enjoyed for both efiling and paper filing methods.