It's one of the easiest compliance tasks to forget, and one of the most expensive to ignore. Every company and close corporation registered with CIPC must file an annual return every year, whether it is trading, dormant or barely active.
An annual return is not a tax return. It is a yearly confirmation to CIPC that your company still exists and is still in business, and that its details are up to date.
When is your CIPC annual return due?
- Companies: within 30 business days after the anniversary of the date the company was registered.
- Close corporations: within two months from the start of the anniversary month.
Your anniversary date is on your registration certificate. If your company was registered on 15 March, your annual return is due each year within 30 business days of 15 March.
What you need to file before your annual return
Before CIPC will accept your annual return, you need to file:
- A Financial Accountability Supplement (FAS), a short questionnaire about your record keeping, or your audited annual financial statements if your company must be audited
- Your beneficial ownership declaration, confirming who ultimately owns or controls the company
Public companies, state-owned companies and private companies with a public interest score above 100 (or whose MOI requires an audit) must file their financial statements in iXBRL format.
CIPC annual return fees and late penalties (2026)
The fee depends on your annual turnover. Filing late costs more.
Companies
| Annual turnover | Filed on time | Filed late |
|---|---|---|
| Less than R1 million | R100 | R150 |
| R1 million to R10 million | R450 | R600 |
| R10 million to R25 million | R2,000 | R2,500 |
| R25 million or more | R3,000 | R4,000 |
Close corporations
| Annual turnover | Filed on time | Late penalty |
|---|---|---|
| Up to R50 million | R100 | R150 |
| R50 million or more | R4,000 | R150 |
Each year is a separate return, so if you have missed several years, each one must be filed and paid for. CIPC cannot waive fees or accept payment in instalments.
What happens if you don't file? Deregistration explained
The late fee is the least of your worries. If annual returns are not filed, CIPC starts a deregistration process. If your company is deregistered:
- It no longer exists as a legal entity, so it can't trade, sign contracts or enforce its rights
- Its assets, including money in its bank account, can pass to the state
- Banks, clients and tender bodies may refuse to deal with it
- You will struggle to get a tax compliance status from SARS
To fix this, the company must be reinstated through CIPC before the outstanding returns can be filed. Reinstatement takes time and paperwork, and every missed year's annual return must still be paid.
Directors can also face compliance notices, administrative fines and, in serious cases, being declared delinquent.
How to stay compliant with CIPC
- Diarise your anniversary date with a reminder a month before.
- File every year, even if the company is dormant. A dormant company with no turnover still files, at the lowest fee.
- Keep your beneficial ownership up to date, and update it whenever directors or shareholders change.
- Check your details. Make sure CIPC has your current address, directors and contact details, because CIPC sends notices and one-time PINs to them.
- Act quickly if you have fallen behind. The sooner you file, the less you pay, and the lower the risk of deregistration.
Frequently asked questions
Does a dormant company have to file annual returns?
Yes. Every registered company and close corporation must file, even with no trading or turnover. A dormant company pays the lowest fee.
Is a CIPC annual return the same as a tax return?
No. The annual return confirms to CIPC that your company still exists and its details are correct. Your company's income tax return (ITR14) is filed separately with SARS.
How do I find my company's anniversary date?
It is the date your company was registered, shown on your registration certificate (CoR14.3). Your annual return is due within 30 business days of that date each year.
Can CIPC waive late fees?
No. CIPC cannot waive annual return fees or accept payment in instalments, and each missed year must be filed and paid for separately.
What if my company has already been deregistered?
It must be reinstated through CIPC before the outstanding annual returns can be filed. Speak to us and we will check what is needed.
How EasyComply can help
We file annual returns, FAS forms and beneficial ownership declarations for our clients every year as part of our company secretarial services, and remind you well before your anniversary month. If your company has fallen behind or has already been deregistered, we can help you catch up and reinstate it. Send us your company name on WhatsApp, and we will check its status for you.
Sources: CIPC: Company Information, BizPortal Services and Compliance (2026); ClearComply: CIPC annual return fees 2026. CIPC fees can change, so confirm current fees with CIPC before paying.
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This article is general information, not tax or financial advice for your situation. Tax rules change regularly, so please speak to us before acting on it.