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CIPC annual returns: due dates, fees and how to file

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In short

  • Every company and close corporation files a CIPC annual return online every year with the Companies and Intellectual Property Commission [1], [2].
  • A company has 30 business days from its anniversary date; a close corporation, its anniversary month and the month after [2].
  • It costs R100 for a company under R1 million turnover or a close corporation under R50 million; bigger companies and late filers pay more [2].
  • File the beneficial ownership declaration and financial statements, or a supplement, with it. Two returns missed and CIPC starts deregistering you [2].

When it’s due

Each year from the anniversary of your CIPC registration [2].

  • Company · 30 business days from its anniversary date [2]

  • Close corporation · Its anniversary month and the month after [2]

The anniversary is the date the business was registered, so the window comes round every year [2].
Not trading?
Still file and pay
The law treats active and dormant businesses alike [2].
Filed with SARS?
Still file with CIPC
A tax return doesn’t count as an annual return [2].

CIPC sends email or SMS reminders if your contact details are up to date [2]. Still deciding how to register a business? Start with Sole proprietor or company?

What it costs

CIPC annual return fees follow the turnover in your latest approved financial statements [2].

Company, turnover under R1 million
R100
R150 if late [2].
R1 million to under R10 million
R450
R600 if late [2].
R10 million to under R25 million
R2,000
R2,500 if late [2].
R25 million or more
R3,000
R4,000 if late [2].
Close corporation, under R50 million
R100
R4,000 from R50 million. R150 penalty for each late filing [2].
Waivers or instalments
None
A filing without the full fee is invalid [2].

Documents you need

With the annual return, CIPC asks for your beneficial ownership declaration and financial statements or a supplement [2].

Who owns or controls it
Beneficial ownership
Your latest declaration, filed first [2].
Audit required?
Audited statements
Filed online in iXBRL, a digital format [2].
No audited or reviewed statements?
FAS
A Financial Accountability Supplement instead [2].
Companies, every year
Compliance checklist
A free, separate filing on eServices [3].

Beneficial ownership declaration

A beneficial owner is a person who ultimately owns or controls the company, directly or indirectly [4].

Who to declare
5% or more
Of ownership or control [4].
New companies
10 business days
From incorporation, if incorporated from 24 May 2023 [4].
Every year
With the annual return
Within 30 business days after the anniversary [4].
When it changes
10 business days
To file the change [5].
Missing or false
An offence
CIPC can issue compliance notices and penalties [4].

How to file annual returns on CIPC

  1. Log in to CIPC eServices with your customer code

    Or BizPortal [2]. No code yet? Register one first [6].

  2. Choose File Annual Returns, enter your registration number

    Check the company details that appear [6].

  3. Enter your turnover

    CIPC works out every outstanding year and its fee [6].

  4. Submit the beneficial ownership declaration

    Or file it separately beforehand: CIPC needs your latest one before the return [2].

  5. Submit audited statements or the FAS

    Whichever applies to you [6].

  6. Pay by card

    Several businesses can share one payment [6].

  7. Keep the filing certificate

    CIPC emails it to your customer code’s address [6].

Deregistered for not filing annual returns

CIPC assumes the business has stopped trading and starts removing it [2].

  1. Two or more returns outstanding: deregistration starts

    CIPC notifies you on the contact details it holds [2].

  2. File every outstanding return to stop it

    Before the final deregistration date [2].

  3. Finally deregistered: the business ceases to exist

    Banks may refuse service; directors and members may be held liable for its debts [2].

  4. To apply yourself, it must have been trading or held value

    At final deregistration; if not, register a new company. A court order is another route, with no CIPC fee [5].

  5. Applying costs R200, on form CoR40.5

    Then file every outstanding return, declaration and statement within 30 business days [2], [5].

  6. Keep the proof: CIPC can ask for it

    Without it, CIPC may withdraw the reinstatement [7].

Registering a new business? The start-a-business guide shows every step, the annual return included.

References

General guidance, not tax or legal advice.

  1. [1]Companies and Intellectual Property Commission, “Annual Returns,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://annualreturns.cipc.co.za/ (opens in a new tab)
  2. [2]Companies and Intellectual Property Commission, “Frequently Asked Questions: Annual Returns, Version 5.0,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://annualreturns.cipc.co.za/docs/FAQ_Annual_Returns.pdf (opens in a new tab)
  3. [3]Companies and Intellectual Property Commission, “Customer Notice 28 of 2026: Non-Compliance with Submission of Annual Compliance Checklist,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/wp-content/uploads/2026/06/Customer-Notice-28-of-2026-Mandatory-submission-of-Compliance-Checklist_.pdf (opens in a new tab)
  4. [4]Companies and Intellectual Property Commission, “Beneficial Ownership (BO) Filing Compliance Inspections,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/?p=24463 (opens in a new tab)
  5. [5]Companies and Intellectual Property Commission, “FAQs,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/?page_id=4160 (opens in a new tab)
  6. [6]Companies and Intellectual Property Commission, “Step by Step Guide: Calculating Annual Returns and Filing Annual Returns, Version 3.2,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/wp-content/uploads/2023/12/Step-by-step-guide-on-how-to-file-AR_v3.3.pdf (opens in a new tab)
  7. [7]Companies and Intellectual Property Commission, “Customer Notice 12 of 2026: Non-Compliance with Company and Close Corporation Re-instatement Evidence Requirements,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/wp-content/uploads/2026/03/CUSTOMER-NOTICE-12-OF-2026-Reinstatements-Evidence.pdf (opens in a new tab)

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