CIPC annual return deadline and fee calculator

This calculator works out when your company or close corporation must file its annual return with the Companies and Intellectual Property Commission, what the return costs on time and what it costs late, and whether anything will stop CIPC accepting it. It is for directors and members of small companies who file their own returns, for the owners of dormant companies who assume that no trading means no filing, and for anyone who has just discovered that a company they thought was fine has been deregistered.

Annual returns are the single most common compliance failure among South African small companies, and the consequence is severe out of all proportion to the fee: two missed returns and CIPC starts deregistering the company, after which it cannot trade, hold property or sue, and its bank account may be frozen.

What this calculator works out and who it is for

You enter the date of incorporation, whether the entity is a company or a close corporation, its turnover in the last financial year, whether the beneficial ownership declaration has been filed, how many earlier returns are outstanding, and optionally a date to work from. The calculator returns the anniversary in the current cycle, the date by which the return must be filed, whether you are inside or outside the window, the fee on time and the fee late, the next anniversary, and an estimated total to bring filings up to date where returns are outstanding.

It warns about three things: an unfiled beneficial ownership declaration, which blocks the filing; two or more outstanding returns, which means deregistration may already be under way; and the dormant-company misconception.

How the calculation works

The calculator finds the most recent anniversary of incorporation on or before the date you are working from. For a company, it adds 30 business days to that anniversary, skipping weekends and public holidays, to get the filing deadline. For a close corporation, the rule is different: the return may be filed from the first day of the anniversary month until the end of the following month, so the deadline is the last day of the month after the anniversary month.

It then looks up the fee by turnover band. For a company, the bands are turnover under R1 million, R1 million to under R10 million, R10 million to under R25 million, and R25 million and above, with an on-time fee and a higher late fee for each; the late fee replaces the on-time fee rather than being added to it. For a close corporation, the bands are turnover under R50 million and R50 million and above, and a penalty is added to the base fee for a late return.

If the date you are working from is after the deadline, the return is late and the late fee applies. If earlier returns are outstanding, each is charged at the late fee and added to the total. The calculator ignores any further penalties CIPC may add for very old returns; its total is a floor.

The law behind the numbers

Section 33 of the Companies Act 71 of 2008 requires every company to file an annual return in the prescribed form with the prescribed fee within the prescribed period after the anniversary of its incorporation, together with its annual financial statements if it is required to have them audited or independently reviewed, or a financial accountability supplement if not. Regulation 30 of the Companies Regulations 2011 sets the period at 30 business days after the anniversary and sets the fees in Table CR 2B. Close corporations file under section 15A of the Close Corporations Act 69 of 1984, with their own window and fee schedule.

The annual return is not a tax return and does not go to SARS. Its purpose is to confirm that the entity is still in business, to update its registered details, and to pay the fee that funds the register. A company that is not trading is still in existence and must still file; dormancy is reflected in the turnover band, not in an exemption.

Since 2023 the Companies Act has required companies to file a beneficial ownership declaration identifying the natural persons who ultimately own or control them, following amendments to combat money laundering. CIPC has enforced this through the annual return system: since 1 July 2024 it will not accept an annual return until the beneficial ownership declaration is up to date. There is no CIPC fee for the declaration itself, but an unfiled one blocks the return and pushes the company towards the late fee and, eventually, deregistration.

Section 82(3) of the Companies Act allows CIPC to deregister a company that has failed to file annual returns for two or more consecutive years. CIPC sends notice to the registered address, which is often out of date, and if nothing happens the company's status moves through "annual return deregistration" to "final deregistration". A company in annual-return deregistration can be reinstated administratively by filing the outstanding returns and a small reinstatement fee. A company that has been finally deregistered has ceased to exist; its assets pass to the state as bona vacantia, its contracts are in limbo, and reinstatement requires an application under section 82(4) and, where third parties are affected, a High Court order. The cost of that dwarfs every annual return fee the company would ever have paid.

Directors should know that a company's deregistration does not release them from liabilities incurred while it existed, and that continuing to trade through a deregistered company exposes them personally.

Worked example

Nomvula's company, a (Pty) Ltd with turnover of R500 000, was incorporated on 10 March 2015. It is now 15 October 2026, she has never filed a beneficial ownership declaration, and she believes the returns are up to date except for this year's.

The calculator finds the anniversary in this cycle, 10 March 2026, and counts 30 business days forward, skipping the Human Rights Day weekend and the Easter holidays, to a deadline in late April 2026. On 15 October the window has closed. The on-time fee for turnover under R1 million would have been R100; the late fee is R150. The headline reads that the return is late at R150 and rising. The calculator warns that the beneficial ownership declaration has not been filed and CIPC will not accept the return until it is, and that a second missed year would put the company on the deregistration list. Nomvula files the beneficial ownership declaration, then the return, and the company is current again at a cost of R150 and an afternoon.

Suppose instead the entity were a close corporation incorporated on 20 July 2010 with turnover of R2 million. The anniversary month is July, so the return could be filed from 1 July to 31 August 2026. On 15 October it is late. The base fee for turnover under R50 million is R100, and the late penalty of R150 is added, so R250 is owed.

Suppose Nomvula's company had two earlier returns outstanding as well. The calculator adds two late fees and warns that with two returns outstanding CIPC may already have started deregistration, and that the first thing to do is check the company's status on CIPC before filing anything.

What the calculator does not include

It does not check the company's actual status on the CIPC register. If deregistration has started, the process is different and the calculator cannot see that.

It does not calculate the financial statements or the financial accountability supplement that must accompany the return, or tell you whether your company needs an audit or an independent review, which depends on its public interest score.

It does not model the reinstatement process or its costs after deregistration.

It does not deal with non-profit companies' additional reporting, external companies, or the annual returns of co-operatives, which are filed under a different Act.

The fee bands are CIPC's published schedule as confirmed in October 2026 against two independent summaries. CIPC's live calculator at the point of filing gives the final figure and may add penalties for very old returns that this tool does not.

When to get advice

Filing an annual return is a ten-minute task on CIPC's e-services once the beneficial ownership declaration is in, and most owners can do it themselves. Get help from an accountant or company secretary if the company needs financial statements with the return and you do not have them, if you cannot work out the public interest score, or if there are several years outstanding. Get legal advice at once if the status on CIPC shows any form of deregistration, because the window for administrative reinstatement is a lot cheaper than the court route and does not stay open indefinitely. And if you are a director of a company that has been finally deregistered and has continued trading, get advice before anything else, because your personal exposure is the issue.

Frequently asked questions

When is my CIPC annual return due? For a company, within 30 business days after the anniversary of its incorporation. For a close corporation, from the first day of the anniversary month to the end of the following month. The calculator gives the dates for your incorporation date.

How much does an annual return cost? For a company, R100 on time for turnover under R1 million, R450 up to R10 million, R2 000 up to R25 million and R3 000 above that, with higher late fees of R150, R600, R2 500 and R4 000 that replace the on-time fee. A close corporation pays R100 under R50 million turnover and R4 000 above, plus R150 if late.

My company did not trade. Must I still file? Yes. A dormant company files every year at the lowest fee. Dormancy is not an exemption, and two missed returns lead to deregistration whatever the reason.

Why will CIPC not accept my annual return? Most often because the beneficial ownership declaration has not been filed. Since 1 July 2024 the return is blocked until it is. There is no fee for the declaration.

What happens if I miss two years? CIPC begins deregistration. In the early stage you can reinstate by filing the outstanding returns and a reinstatement fee. After final deregistration the company has ceased to exist and reinstatement needs a court application.

Is the annual return the same as my tax return? No. The annual return goes to CIPC and confirms the company's existence and details. Tax returns go to SARS. Both are required.

Can I file early? A company can file from the anniversary date; filing before the anniversary is not accepted for that year. A close corporation can file from the first day of its anniversary month.