What is a CIPC annual return?
An annual return is the yearly confirmation every company and close corporation must give the Companies and Intellectual Property Commission (CIPC) that it is still in business. It updates CIPC's records and carries a fee based on turnover.
It is not a tax return. SARS is a separate filing, but the annual return matters just as much: a company that stops filing can be deregistered, and a deregistered company cannot legally trade, its bank account can be frozen and its assets can pass to the state.
When is the CIPC annual return due?
- Companies file within 30 business days after the anniversary of their incorporation date. A company registered on 15 March can file from 15 March each year, and has 30 business days to do so.
- Close corporations file from the first day of the anniversary month until the end of the following month.
The first annual return is due on the first anniversary of registration. The date is on your company's registration certificate.
CIPC annual return fees for 2026
Close corporations pay R100 on time, or R250 if late, with a turnover of up to R50 million (R4 000 and R4 150 above that). The late fee replaces the normal fee rather than being added to it, but it applies to every year that is late, so a backlog adds up. CIPC can change its fees, so we confirm the current amount each time we file.
Beneficial ownership: file it first
Since 1 July 2024 CIPC will not accept an annual return unless the company's beneficial ownership information is filed and up to date. A beneficial owner is a natural person who ultimately owns 5% or more of the company, directly or through another company or trust, or who exercises effective control over it.
- New companies registered after 24 May 2023 must file within 10 business days of incorporation.
- Any change in the beneficial owners or their holdings must be filed within 10 business days.
- Companies with nothing to declare still file a nil declaration.
- There is no CIPC fee for the beneficial ownership filing itself.
To file, you need the share register, the register of beneficial interests if the company has one, a certified copy of each beneficial owner's ID (certified within the last three months) and the percentage each one holds.
What happens if you don't file?
CIPC can deregister a company that has not filed annual returns for two or more years in a row. Before that, the company's status changes to show it is in the deregistration process, which banks, suppliers and tender committees can see. CIPC also publishes lists of non-compliant companies: in April 2026 it named more than 500 000 entities that had not filed their beneficial ownership information.
The Companies Act allows CIPC to issue compliance notices and, ultimately, administrative fines. Once a company has been deregistered, it has to be re-instated before it can trade again, which means filing every outstanding return and fee first.
Annual return or annual financial statements?
Most small, owner-managed companies file a short Financial Accountability Supplement with their annual return. Companies whose financial statements must be audited file those statements with CIPC instead, in the required electronic (iXBRL) format. Either way, the figures come from your annual financial statements, which is why clean bookkeeping during the year makes the annual return a ten-minute job.
Tip: Put your company's anniversary date in your diary now, or let us track it for you. Most CIPC problems start with one forgotten return.