Every company and close corporation in South Africa pays a fee to file its annual return with the Companies and Intellectual Property Commission (CIPC). How much depends on two things: your turnover, and whether you file on time.
This page sets out the full schedule CIPC applies in 2026, what “late” means, what it costs when several years are outstanding, and what reinstatement adds if it has gone that far. For how to file, step by step, see our guide to CIPC annual returns.
Company annual return fees
This schedule applies to every company type under the Companies Act, 2008: private, public, non-profit and external. The “late” column is not a penalty added to the normal fee. It replaces it.
| Annual turnover | Within 30 business days | Later than that |
|---|---|---|
| Under R1 million (including dormant) | R100 | R150 |
| R1 million to under R10 million | R450 | R600 |
| R10 million to under R25 million | R2,000 | R2,500 |
| R25 million or more | R3,000 | R4,000 |
Source: CIPC, Frequently Asked Questions: Annual Returns, v5.0 (Companies Act, 2008 fee table).
Close corporation annual return fees
Close corporations are on a different schedule, under the Close Corporations Act. Here R150 is added for each late return.
| Annual turnover | On time | Late |
|---|---|---|
| R0 to R50 million | R100 | R100 + R150 |
| R50 million and above | R4,000 | R4,000 + R150 |
Source: CIPC, Frequently Asked Questions: Annual Returns, v5.0 (Close Corporations Act, 1984 fee table).
What counts as late
- A company has 30 business days from its anniversary date, the date it was registered, to file without paying the late fee.
- A close corporation has from the first day of its anniversary month until the end of the following month.
CIPC uses your latest approved financial statements to set your turnover band. A dormant company is not exempt: the law makes no distinction between active and inactive companies, so a company that traded nothing still files and pays, at the lowest band.
When several years are outstanding
The fee is charged per annual return, and every missed year is its own return. A company with turnover between R1 million and R10 million that has missed three years pays the late fee three times: 3 × R600 = R1,800, before this year’s return. Each year is priced on that year’s turnover, so the total can differ if your turnover changed.
CIPC cannot spread this out. The fees are set in regulations, so CIPC has no power to waive them, and it cannot accept instalments. The full fee must accompany each filing, or the filing is invalid and has to be done again.
What else you need, and what it costs
- Beneficial Ownership declaration: free. CIPC will not accept an annual return until your company’s Beneficial Ownership (BO) declaration is up to date. Filing it costs nothing at CIPC. If it is outstanding, our BO Co-Pilot guides you through it for R399, or a registered practitioner can file it for you from R800.
- Financial statements or a financial supplement. Every annual return is filed with audited financial statements, reviewed financial statements, or a Financial Accountability Supplement (FAS), plus a short compliance checklist.
- Reinstatement: R200 at CIPC. If the company has already been finally deregistered, it has to be reinstated (form CoR40.5) before it can file. The outstanding returns are then filed and paid as above.
If you entered the wrong turnover
A filed annual return cannot be edited. If you declared the wrong turnover, CIPC can credit or debit the difference to the customer code you paid from. You log the request through CIPC’s online enquiry system with the financial statements for that year, the company’s name and number, the reason for the error, a certified copy of the customer code owner’s ID, and a signed letter giving CIPC permission.
Find out what is outstanding before you pay
Our free CIPC check reads your company’s status and annual returns from CIPC’s register in about 30 seconds, so you know how many years you are dealing with before you log in. No sign-up, no cost.
If you would rather not file them yourself, a registered practitioner can file them for you for R900 per outstanding year, plus CIPC’s own fee. Book it here.
Questions people ask
How much is a CIPC annual return in 2026?
For a company it depends on turnover: R100 under R1 million, R450 from R1 million to under R10 million, R2,000 from R10 million to under R25 million, and R3,000 from R25 million. A close corporation pays R100 up to R50 million and R4,000 above that.
What is the CIPC penalty for filing an annual return late?
For a company, a late return costs a fixed higher amount instead of the normal fee: R150, R600, R2,500 or R4,000 depending on turnover. For a close corporation, R150 is added for each late return. It is charged per return, not per month.
Do I have to pay if my company was dormant?
Yes. The Companies Act and the Close Corporations Act make no distinction between active and inactive entities. A dormant company still files and pays every year, at the lowest turnover band.
Can CIPC waive the fee or let me pay in instalments?
No. The fees are set in regulations, so CIPC cannot waive them, and it cannot accept instalments. The full fee must accompany the filing or the filing is invalid.
Does it cost anything to file Beneficial Ownership before the annual return?
No. Filing a Beneficial Ownership declaration with CIPC is free. It must be done before CIPC will accept the annual return.
Source: CIPC, “Frequently Asked Questions: Annual Returns”, version 5.0, read 5 October 2026. Fees are set by the Companies Regulations, 2011 (table CR 2B) and the Close Corporations Administrative Regulations, and can change. Check CIPC’s current schedule before you pay. This article is general information, not legal or tax advice.