How much do you pay for CIPC?

In determining the appropriate fee for the filing of an annual return, a distinction must be made between a company and close corporation filing, and the date on which the annual return became due, since different fee structures are used for companies and close corporations.  Further, in order to determine the year from which the company or close corporation became liable to file annual returns, the roll out date for the specific category of entity must be used together with its registration date. 

If the annual return became due 1 May 2011 or thereafter, the fee structure under the Companies Act, 2008 must be used.  If it became due before 1 May 2011 the Companies Act, 1973 fee structure must be used.

Companies Act, 1973 fee table:

Annual TurnoverPrivate and Incorporated CompaniesPublic CompaniesExternal Companies
Less than R10 millionR450R4000R4000
More than R10 million but less than R50 millionR2500R4000R4000
R50 million or moreR4000R4000R4000
Penalty fee for each late lodgmentR150R150R150
Re-instatement Application (Form CoR40.5)R200

Companies Act, 2008 fee table:

Annual TurnoverFiling within 30 business days after anniversary dateFiling more than 30 business days after anniversary date
Less than R1 millionR100R150
R1 million but less than R10 millionR450R600
R10 million but less than R25 millionR2000R2500
R25 million or moreR3000R4000
Re-instatement Application (Form CoR40.5)R200

Close Corporations Act, 1984 fee table:

Annual TurnoverFiling within 2 months from beginning of  anniversary monthPenalty for each late lodgment
Between 0 to R50 millionR100R150
R50 million and aboveR4000R150
Re-instatement ApplicationR200

The fees payable for annual returns can also be determined by consulting the CIPC Annual Return website annualreturns.cipc.co.za / AR Calculator.  For assistance on how to conduct a fee calculation refer to the published step by step guide annualreturns.cipc.co.za / how to guide.