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Guide / Compliance

Annual Returns and Business Name Renewal Calendar

Know when to file annual returns, renew business names, update beneficial ownership, and avoid late penalties.

Published Jul 17, 2026 Reviewed Jul 8, 2026
Ghana business filing calendar and fee summary

Registration is not the end of the compliance cycle. Business names need annual renewal, and companies must file annual returns after the first return cycle.

Obligation Timing and fee reference
Business name renewal Sole proprietorship renewal is listed at GHS 70 per year. Partnership renewal is listed at GHS 100 per year.
Company annual returns First return within 18 months of incorporation, then yearly. ORC filing fee reference is GHS 175.
Late annual returns GHS 1,000 penalty for 1 to 4 overdue years; GHS 2,000 for 5 or more overdue years.
Beneficial ownership changes Update within 30 days of a change and review during annual return filing.

Keep records current

Director, secretary, shareholder, beneficial owner, registered office, and auditor changes may need separate filings before or alongside annual returns.