Every limited company in Kenya must file an annual return with the Business Registration Service (BRS), even if it is dormant or has only one director. Companies that do not file can be struck off the register - and the Registrar has been doing so in 2026.
What the annual return is
The CR29 annual return confirms the company’s current details: directors, shareholders, share capital and registered office. It is filed each year after the anniversary of incorporation.
Filing on eCitizen
- Log in to eCitizen and open the Business Registration Service.
- Choose the company, then company filings and the annual return (CR29).
- Check the pre-filled details, and update anything that has changed.
- Download the form, have it signed by a director or the company secretary, and upload it.
- Pay the fee of KES 200.
Late filing attracts penalties. If you have missed several years, file all the outstanding returns.
Other yearly filings
- Company income tax return on iTax, within six months of the financial year end, even with no income.
- Monthly tax returns for obligations the company is registered for, such as VAT, PAYE or turnover tax - nil returns included.
- Beneficial ownership - update the register when owners change.
- The county business permit renewal. See Nairobi business permit.
When things change
File changes with the BRS within the time allowed, including:
- Directors appointed or leaving.
- Shareholding changes.
- Registered office address.
Dormant companies
A company that is not trading must still file annual returns and tax returns. If you no longer need it, apply to deregister it properly rather than letting it lapse - a struck-off company’s assets can pass to the state, and directors can face penalties.