OCR Annual Return Late Fine Calculator
Estimate the fine for filing your company's annual return late, for one year or several missed years.
How it works
Companies must file the OCR annual return within six months of the fiscal year end. If you are late, the fine depends on paid-up capital and how late you are — for a company with paid-up capital up to NPR 25 lakh it starts at NPR 1,000 for up to three months and reaches NPR 5,000 for every further year.
= NPR 10 lakh
Count from the deadline: 6 months after the fiscal year end (about mid-January).
Estimated OCR late fine
NPR 1,500
- Fine band
- Up to NPR 25 lakh
- Return 1 (4 months late)
- NPR 1,500
Based on the fine table under section 81 of the Companies Act 2063. The OCR sometimes announces waivers on accumulated fines — check current notices. See the annual compliance guide.
The OCR late fine table
| Paid-up capital | Up to 3 months | Next 3 months | Next 6 months | Every further year |
|---|---|---|---|---|
| Up to NPR 25 lakh | NPR 1,000 | NPR 1,500 | NPR 2,500 | NPR 5,000 |
| NPR 25 lakh – 1 crore | NPR 2,000 | NPR 3,000 | NPR 5,000 | NPR 10,000 |
| Above NPR 1 crore | NPR 5,000 | NPR 7,000 | NPR 10,000 | NPR 20,000 |
Not-for-profit companies pay the NPR 25 lakh – 1 crore rates. The calculator treats each band as the total for that delay and adds the per-year amount for each year beyond the first.
Catching up on missed returns
Each unfiled year needs its own audited accounts and return, so the backlog is usually filed oldest first. Fines accumulate, and the OCR occasionally announces partial waivers — check current notices before you pay. Our annual compliance guide explains the process, and our audit team can prepare the missing years.
Questions about this tool
When is the OCR annual return due?
Within six months of the end of the fiscal year — around mid-January for the mid-July year end.
Is there a renewal fee for companies?
No annual renewal fee is charged by the OCR; staying compliant means filing the annual return on time.
Do inactive companies pay late fines?
Yes. Until a company is formally closed it must file every year, and late returns are fined.
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