What an annual return is
A yearly filing with the Office of the Registrar of Companies that confirms your company’s current details, including its members (shareholders) and its beneficial owners. It is required by section 126 of the Companies Act, 2019 (Act 992), and its content is set out in the Act’s Fifth Schedule. It is signed by a director and the company secretary.
Who files one
Every company. Business names and partnerships do not file annual returns; instead, they renew their registration every year.
When it is due
At least once a year. The Act ties the return to your financial statements: it must be completed within 36 days of the financial statements being circulated to members. A newly incorporated company may be exempt in its first period, within 18 months of incorporation.
Your exact date depends on your company’s own facts, such as its financial year end. Our compliance calendar works it out from the rules and your record, and shows the rule it used.
What goes in it
- The company’s registered details and registered office
- Its directors and company secretary
- Its members and their shareholdings
- Its beneficial owners
If you file through GHBusinessDesk, the return is pre-filled from your company record. We flag anything that depends on your financial statements, so your accountant can supply it in time.
What it costs
| Line | Paid to | Amount |
|---|---|---|
| Government fee, annual return | Office of the Registrar of Companies | GHS 175 |
| GHBusinessDesk service fee, managed filing | GHBusinessDesk | GHS 450 or US$59 |
The Business plan, at GHS 150 a month billed annually, includes annual return filing. See pricing for every plan.
If you miss it
The ORC’s 2026 schedule lists penalties for annual returns that are not filed:
- 1 to 4 years: GHS 1,000
- 5 years or more: GHS 2,000
Penalties are set by the Registrar; GHBusinessDesk does not set or collect them. Unfiled returns also put a company at risk of being struck off. The register has been cleaned before: about 600,000 dormant entities were removed in 2020.
Catching up
If you are behind, start with a free compliance health check. Enter your company number and we show missing filings and penalty exposure. We then quote one catch-up bundle, with every penalty itemised as a government fee.
Sources and review
Last reviewed . Rules and fees change; we record each change in the regulatory changelog.
- Annual return duty, 36-day rule and signatures: Act 992, s.126, from a primary text extractPrimary source
- First-year exemption for new companies: Act 992, to verifySecondary source · to verify
- Fees and penalties: ORC Fees and Charges, effective 2 February 2026, as published by secondary sourcesSecondary source · to verify
- About 600,000 dormant entities removed from the register in 2020Secondary source · to verify
