BRELA Company Forms 2026: Which Form to File, When, and the Fee
What changed in the BRELA company forms for 2026? The Companies (Forms) (Amendment) Rules, 2026, Government Notice No. 82 published on 20 March 2026, replaced the whole Schedule of company forms. The forms now follow the numbering of the Companies Act, Cap. 212 R.E. 2023. The annual return is Form 131, director changes use Forms 213a to 213c and beneficial ownership forms became Forms 15b to 15f.
The fees did not change. Each document delivered to the Registrar still costs TZS 22,000 (F0005), and late delivery still costs TZS 2,500 for each month or part of a month (F0006). What changed is the form you must use. A filing on an old form number risks being returned.
What changed under GN No. 82 of 2026?
The Minister made the Companies (Forms) (Amendment) Rules, 2026 under section 489 of the Companies Act, Cap. 212. They were published as Government Notice No. 82 on 20 March 2026. They amend the Companies (Forms) Rules, GN No. 41 of 2005, which the new Rules call the principal Rules.
The amending Rules are short. They make three changes:
- Rule 1 gives the citation and says the Rules are read as one with the principal Rules.
- Rule 2 amends rule 4(1) of the principal Rules by replacing the reference to "section 434" with "section 438".
- Rule 3 deletes the old Schedule of forms and substitutes a new one.
The new Schedule is the part that matters in practice. It sets out about sixty forms, from Form 09 (change of objects) to Form 397 (liquidator's statement). Most forms now carry the number of the section of the Companies Act, Cap. 212 R.E. 2023 that they serve. Several forms say so on their face. Form 33 gives notice "in accordance with section 33", Form 68 cites section 68 and Form 15b cites section 15(2)(b).
The 2023 Revised Edition renumbered the Act. The old forms still carried the 2002 numbering, so the forms and the Act no longer matched. GN No. 82 closes that gap. EM & Co Advocates, writing on 1 April 2026, describe the change as a realignment of form numbers with the revised section numbering.
When did the new forms take effect?
The Gazette notice is dated 20 March 2026. The Rules contain no separate commencement date, so they operate from publication. EM & Co Advocates also treat 20 March 2026 as the commencement date.
BRELA then posted the new forms one by one on its Company Forms page. Most entries are dated 8 May 2026. Some forms were reposted later, including Form 99 on 2 June 2026 and Form 173b on 1 August 2026. Always download the current version from that page or use the matching screen on BRELA's Online Registration System (ORS).
Any filing made after 20 March 2026 should use the new numbers. A document signed earlier on an old form is safer re-signed on the new form before lodging. EM & Co warn that the Registrar will reject outdated forms. BRELA has not published a transition period that we could find.
Who is affected by the new BRELA forms?
- Every company on the Mainland register that files anything with BRELA: private and public companies, companies limited by guarantee and Part XII foreign companies.
- Company secretaries and directors who keep templates, board packs or checklists that quote old form numbers such as 210a, 111 or 128.
- Advocates, auditors and consultants who prepare filings, resolutions and closing documents for transactions.
- Banks and lenders that register charges and rely on Form 99 and Form 107.
- Companies with filings already overdue. The late penalty keeps running, and the catch-up filings must now be made on the new forms.
Companies registered in Zanzibar with BPRA are not affected. GN No. 82 is made under the Mainland Companies Act. Zanzibar is covered further down.
Old and new form numbers: what moved?
The table maps the forms that company secretaries use most. Old numbers come from practitioner guides published before 2026. New numbers come from the Schedule to GN No. 82.
| Purpose | Old form | New form (GN No. 82) |
|---|---|---|
| Annual return of a company | Form 128 | Form 131 |
| Change in situation or address of registered office | Form 111 | Form 114 |
| Appointment of director or secretary | Form 210a | Form 213a |
| Termination of director or secretary | Form 210b | Form 213b |
| Change of particulars of director or secretary | Form 210c | Form 213c |
| Return of allotment of shares | Form 55a | Form 57a |
| Particulars of indirect beneficial owners | Form 14b | Form 15b |
| Notice of ceasing to be a beneficial owner | Form 14c | Form 15c |
| Declaration by registered owner who is not the beneficial owner | Form 14d | Form 15d |
| Change of beneficial owners' particulars | Form 14f | Form 15f |
Note the beneficial ownership change. Many guides, and our own fee register line F0019, still describe the BO filings as Forms 14b, 14c and 14f. Under GN No. 82 the same filings are Forms 15b, 15c and 15f. The fee is unchanged.
Which form do I file for each company event?
This is the core table. The deadline column gives the period in the Act or on the form where we could confirm it. Rows marked "confirm" rely on a secondary source and are listed again under Figures to confirm.
| Event | Form | Deadline | Fee ID |
|---|---|---|---|
| Incorporation of a company | Form 15a, with Form 15b for beneficial owners | Before the company exists | F0003 name, F0001 or F0002 registration |
| Appointment of director or secretary | Form 213a | 14 days from the change (confirm) | F0005, late F0006 |
| Director or secretary leaves | Form 213b | 14 days from the change (confirm) | F0005, late F0006 |
| Change in a director's particulars | Form 213c | 14 days from the change (confirm) | F0005, late F0006 |
| Change of registered office | Form 114 | 14 days after the change | F0005, late F0006 |
| Allotment of shares | Form 57a, and Form 57b for non-cash consideration | 60 days after allotment, s.57(1) | F0005, late F0006 |
| Increase of nominal share capital | Form 68 | 30 days after the resolution (confirm) | F0021, late F0006 |
| Share transfer between members | No Registrar form for the transfer; update Forms 15d to 15f where ownership changes | Reflected in the next annual return; BO forms 30 days (confirm) | F0019 for BO forms |
| Annual return | Form 131 | 28 days after the return date (confirm) | F0007, late F0006 |
| Charge created by the company | Form 99 | 42 days after creation | F0011 |
| Property acquired subject to a charge | Form 104 | 42 days after completion | F0011 |
| Charge repaid or released | Form 107 | When satisfied | F0005 |
| Change of beneficial owner's particulars | Form 15f | 30 days from the change (confirm) | F0019 |
| Person ceases to be a beneficial owner | Form 15c | 30 days from cessation (confirm) | F0019 |
| Change of company name | Form 33 with the special resolution | Notice within 14 days, s.33(3) | F0003, F0004 |
| Change of objects | Form 09 with the special resolution and altered memorandum | Not stated on the form | F0005 |
| Appointment of auditor | Form 173a | Not stated on the form | F0005 |
The table covers the events a trading company meets most often. The Schedule also has forms for share consolidation and conversion (Forms 67a to 67f), reduction of capital (Form 71), receivers (Forms 109a and 109b), and winding up (Forms 283 to 397).
Which forms cover incorporation and beneficial ownership?
Form 15a is the application for registration of a company. It is signed by two directors and the company secretary. Form 15b gives the particulars of beneficial owners and cites section 15(2)(b) of the Act. It goes in with the incorporation application, so the register shows who owns and controls the company from day one.
The remaining BO forms deal with later events. Each cites a regulation of the Companies (Beneficial Ownership) Regulations:
- Form 15c: notice of ceasing to be a beneficial owner.
- Form 15d: declaration by a registered shareholder who does not hold the beneficial interest, such as a nominee.
- Form 15e: declaration by a beneficial owner whose name is not on the register of members.
- Form 15f: change of beneficial owners' particulars.
The forms themselves refer to the 2020 Regulations. Practitioners report that the Regulations were replaced by GN No. 478 of 2023, which sets a 30-day period for most BO notices. Our register line F0019 also cites GN No. 478 of 2023. Each BO form filed costs TZS 22,000, with the same TZS 2,500 monthly penalty if late. For a company that has fallen behind, see what to do about a missed BO filing.
How do you file a change of directors, secretary or registered office?
Director and secretary changes now use the Form 213 series. Use one form for each person and each event:
- Form 213a for an appointment. The appointee signs to consent, with a serving director or the secretary.
- Form 213b for a resignation, removal or death. A serving director or the secretary signs.
- Form 213c for a change in particulars, such as a new address or name.
A move of the registered office uses Form 114, "Notice of change in situation or address of registered office". The 2002 text of the Act required this notice within 14 days after the change (section 111(2) in that text). The Cliffe Dekker Hofmeyr Tanzania guide gives the same 14 days.
For director changes, we could not read the R.E. 2023 provision for this guide. Practitioners work to 14 days from the change. Treat 14 days as your deadline until BRELA confirms otherwise. If a new director also becomes a beneficial owner, file Form 15f as well. Our guide to changing a company name or office covers the board steps behind these filings.
Share capital, allotments and share transfers: which forms apply?
Allotment. Section 57(1) of the Act requires a company that allots shares to deliver a return of allotments within sixty days. The return is Form 57a. Where shares are allotted for something other than cash, add Form 57b with the contract particulars. Any commission paid on shares goes on Form 58.
Increase of capital. An increase in nominal capital is notified on Form 68, which cites section 68 of the R.E. 2023. The 2002 text required notice within 30 days after the resolution (section 66(1) in that text). There is no top-up fee for the larger capital. The notice is charged as a document at TZS 22,000 under F0021. Our guide to increasing share capital walks through the resolutions.
Share transfer. The new Schedule has no Registrar form for a transfer between members. The transfer is made by an instrument of transfer, stamped, and entered in the register of members. Practitioners note that BRELA expects stamped transfer forms and a TRA tax clearance when the change is recorded. The change then shows in the next annual return on Form 131. If the transfer changes who ultimately owns the company, file the BO forms too. See our guide to share transfers and restructuring.
Charges, name changes and resolutions
Charges. Form 99 records a mortgage or charge. The form states that the instrument and particulars "must be delivered to the Registrar of Companies within 42 days after the creation of the charge". Form 104 applies the same 42 days to property bought subject to a charge. When a loan is repaid, Form 107 declares satisfaction. The registration fee depends on the sum secured, from TZS 22,000 up to TZS 100 million to TZS 150,000 above TZS 1 billion (F0011). A charge missed in the 42 days cannot be cured by paying a penalty. The Act has a separate route to extend time, so take an advocate's advice.
Change of name. Section 33(1) lets a company change its name by special resolution with the Registrar's written approval. Section 33(3) then requires notice to the Registrar within fourteen days. The notice is Form 33. Reserve the new name first (TZS 50,000, F0003), then pay the change of name fee (TZS 22,000, F0004).
Resolutions. GN No. 82 has no stand-alone form for resolutions. A resolution is lodged with the form that relies on it. Form 09, for example, says that "a copy of the Special Resolution and the altered Memorandum" is attached. Keep signed originals in the minute book and the statutory registers.
What does each filing cost at BRELA?
These are government fees from the Zatra fee register, stated at 26 September 2026. They rest on section 458 of Cap. 212 and BRELA's published fee schedule. They are paid to BRELA against its control number. The amount on the control number governs on the day of payment.
| Fee ID | Item | Amount (TZS) |
|---|---|---|
| F0001 | Registration of a company with share capital | 95,000 to 1,000,000 by nominal capital band |
| F0003 | Reservation of a company name | 50,000 |
| F0004 | Change of company name | 22,000 |
| F0005 | Any document delivered to the Registrar | 22,000 per document |
| F0006 | Late delivery of any document | 2,500 per month or part of a month |
| F0007 | Annual return | 22,000 |
| F0011 | Registration of a charge, by sum secured | 22,000; 50,000; 100,000; 150,000 |
| F0019 | Beneficial ownership form | 22,000 per form; late 2,500 per month |
| F0021 | Notice of increase of nominal capital | 22,000 |
The penalty under F0006 applies to each late document, not to the company as a whole. Three late forms carry three penalties. The full schedule is in our government fees handbook.
Worked example: two directors and an office move, four months late
Here is a worked example with real figures. A Dar es Salaam company changed its board and its office on 6 June 2026. Two directors resigned and two new directors were appointed. On the same day the company moved its registered office from Kariakoo to Mikocheni. Nobody filed anything. The secretary picks this up on 6 October 2026, four months later.
Forms needed. Two Forms 213b for the directors who left, two Forms 213a for the new directors, and one Form 114 for the office. That is five documents.
How late is each document? Each was due 14 days after the change, on 20 June 2026. From 21 June to 6 October is three full months and part of a fourth. F0006 charges each month or part of a month, so each document carries four months of penalty.
| Item | Calculation | TZS |
|---|---|---|
| Filing fees (F0005) | 5 documents x 22,000 | 110,000 |
| Late penalties (F0006) | 5 documents x 4 months x 2,500 | 50,000 |
| Total government charges | Paid to BRELA on the control number | 160,000 |
Filed on time, the same changes would have cost TZS 110,000. The delay added TZS 50,000. Each further month adds TZS 12,500 across the five forms. If the new directors also became beneficial owners, add a Form 15f at TZS 22,000 (F0019), with its own penalty if late.
The money is modest. The larger cost is a stale record. Banks, TRA and counterparties read the BRELA file. A board that does not match the register can stall a bank mandate change, a tender or a licence renewal. A company that lets filings lapse for years also risks a strike-off notice, as the September 2026 notice to 5,277 companies showed.
Mainland vs Zanzibar: does GN No. 82 apply to BPRA filings?
No. GN No. 82 is made under the Companies Act, Cap. 212, which governs the register BRELA keeps for Mainland Tanzania. Company registration is not a Union matter. Zanzibar companies are registered by the Business and Property Registration Agency (BPRA) under the Zanzibar Companies Act No. 15 of 2013. BPRA runs its own Online Registration System, with its own forms, fees and deadlines.
| Point | Mainland | Zanzibar |
|---|---|---|
| Registrar | BRELA | BPRA |
| Governing law | Companies Act, Cap. 212 R.E. 2023 | Zanzibar Companies Act No. 15 of 2013 |
| Forms | Schedule to GN No. 82 of 2026 | BPRA's own forms; GN No. 82 does not apply |
| Online system | BRELA ORS | BPRA ORS |
| Fees | Zatra register F0001 to F0021 | Set by BPRA; not in the Zatra register |
A group with companies on both sides files twice, once with each registrar, on each registrar's forms. See registering in Zanzibar with BPRA and Mainland vs Zanzibar company setup.
What to do now
- Retire old templates. Delete or archive any form that carries an old number such as 128, 111, 210a or 14b. Download current forms from BRELA's Company Forms page.
- Update your checklists. Change board packs, closing checklists and compliance calendars to the new numbers in the tables above.
- Audit the last twelve months. List every change of director, secretary, office, shares, charges and beneficial owners. Compare each one with the BRELA record.
- File the gaps on the new forms. Lodge each missing document on ORS. Expect a filing fee and a monthly penalty for each one.
- Diarise the annual return. Note the anniversary of incorporation and file Form 131 within the period after it.
- Check charges with your bank. Make sure every charge was registered within 42 days. Ask an advocate about any that were not.
- Keep evidence. Save the ORS acknowledgement, the control number and the payment receipt for each filing in the company file.
Key dates and deadlines under the 2026 forms
- 20 March 2026: GN No. 82 of 2026 published. The new Schedule of forms applies from this date.
- 8 May 2026: BRELA posts most of the new forms on its Company Forms page.
- Within 14 days of the change: registered office (Form 114), and the working period for directors and secretary (Forms 213a to 213c).
- Within 14 days of a name change: notice on Form 33 under section 33(3).
- Within 30 days: beneficial ownership notices on Forms 15c and 15f, per GN No. 478 of 2023 as reported by practitioners.
- Within 42 days of creation: registration of a charge on Form 99.
- Within 60 days of allotment: return of allotments on Form 57a under section 57(1).
- Each year after the incorporation anniversary: annual return on Form 131 under section 131.
How Zatra helps
Zatra's corporate desk prepares and files company changes on the new forms. We file BRELA annual returns and handle beneficial ownership compliance. Through our corporate secretarial service we keep the statutory registers and the filing calendar in step.
BRELA's fees and penalties are government charges. They are paid to BRELA at the official rate against its control number. They are separate from Zatra's professional fee, shown on our pricing page, and are never marked up. Matters involving prosecution, disputes, late charges or a legal opinion go to an advocate. The Registrar decides each filing. Zatra does not decide or guarantee any authority's outcome.
Sources and status
Accurate as at 6 October 2026.
- The Companies (Forms) (Amendment) Rules, 2026, GN No. 82: Government of Tanzania, published by BRELA, 20 Mar 2026. Accessed 6 Oct 2026.
- Company Forms (Fomu za Makampuni): BRELA, forms dated 8 May 2026 to 12 Aug 2026. Accessed 6 Oct 2026.
- Company Forms, page 3: Forms 67e to 109a: BRELA, 8 May 2026. Accessed 6 Oct 2026.
- Company Forms, page 4: Forms 109b to 235b: BRELA, 8 May 2026. Accessed 6 Oct 2026.
- Form 131: Annual Return of a Company: BRELA, 8 May 2026. Accessed 6 Oct 2026.
- The Companies Act, Cap. 212, Revised Edition 2023 (ss.33 and 57): Office of the Attorney General, published by BRELA, 2023. Accessed 6 Oct 2026.
- BRELA Acts and laws page: BRELA, 2026. Accessed 6 Oct 2026.
- The Companies Act, Chapter 212 R.E. 2023 (catalogue entry): Office of the Solicitor General e-Library, 1 Jul 2025. Accessed 6 Oct 2026.
- Companies Act, 2002 (2016 consolidation), ss.66, 96, 101 and 111: TanzLII, 2016. Accessed 6 Oct 2026.
- BPRA Online Registration System: Business and Property Registration Agency, Zanzibar, 2026. Accessed 6 Oct 2026.
- Tanzania's 2026 company form overhaul: EM & Co Advocates, 1 Apr 2026. Accessed 6 Oct 2026.
- Filing requirements for a change of directors or shareholding, Tanzania: Cliffe Dekker Hofmeyr, Africa corporate guide, undated. Accessed 6 Oct 2026.
- Requirement to register a company address, Tanzania: Cliffe Dekker Hofmeyr, Africa corporate guide, undated. Accessed 6 Oct 2026.
- Tanzania: Companies (Beneficial Ownership) Regulations GN No. 478 of 2023: Clyde & Co, 24 Aug 2023. Accessed 6 Oct 2026.
- Key aspects of the new 2023 Companies (Beneficial Ownership) Regulations: CM Advocates, 20 Sep 2023. Accessed 6 Oct 2026.
- Annual returns: RSM Tanzania, 24 May 2022. Accessed 6 Oct 2026.
- Changing directors, shareholders and company secretary in Tanzania: Global Law Experts, 21 Jul 2026. Accessed 6 Oct 2026.
- Cancellation of certificates of compliance in Zanzibar for Mainland companies: CM Advocates, 2 Oct 2021. Accessed 6 Oct 2026.
Figures to confirm before you act
- Director and secretary changes, 14 days: working period used by practitioners; we could not read the R.E. 2023 provision. Confirm with BRELA.
- Annual return, 28 days after the return date: RSM Tanzania; section 131 R.E. 2023 governs. Confirm the period on ORS.
- Increase of capital, 30 days: 2002 text, section 66(1); confirm under section 68 R.E. 2023.
- Beneficial ownership notices, 30 days: GN No. 478 of 2023 as reported by Clyde & Co and CM Advocates; the 2026 forms cite the 2020 Regulations.
- Fees F0001 to F0021: Zatra fee register at 26 September 2026; the BRELA control number governs. Confirm whether ORS bills one Form 213a per appointee.
- Zanzibar forms and fees: set by BPRA and not in the Zatra register. Confirm with BPRA before filing.
This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.
Frequently asked questions
Can I still file on Form 128 or Form 210a?
You should not. GN No. 82 deleted the old Schedule on 20 March 2026, so those numbers no longer exist. The annual return is now Form 131 and director appointments use Form 213a. Practitioners report that BRELA returns filings made on outdated forms.
Did GN No. 82 change any BRELA fees?
No. The Rules deal only with forms and one cross-reference in rule 4. Fees sit in a separate schedule under section 458 of the Act. A document still costs TZS 22,000 and the late penalty is still TZS 2,500 a month.
Is a share transfer filed with BRELA on a new form?
The new Schedule has no Registrar form for a transfer between members. The stamped instrument of transfer is kept with the register of members. The change appears in the next annual return, and BO forms follow where ultimate ownership changes.
Why are the beneficial ownership forms now numbered 15?
Section 15(2)(b) of the R.E. 2023 is the provision that requires beneficial ownership particulars on registration. The new numbering follows that section. The forms keep their letters, so 14b became 15b and 14f became 15f.
Does the late penalty stop once I file?
F0006 charges late delivery by the month or part of a month, so the count runs until the document is delivered. Filing today stops further months from adding up. The amount due appears on the BRELA control number, which governs.
What if we missed the 42 days to register a charge?
A late charge is not fixed by paying a monthly penalty. The Act has a separate procedure to extend the time for registration. Lenders usually insist on it, so speak to an advocate and your bank before the charge is relied on.
Do Part XII foreign companies use the new forms?
Check each event against BRELA's Company Forms page. BRELA posted a Form 440c, a return of alteration in names or addresses, in August 2026. Foreign company document fees differ: TZS 600,000 per document (F0016) and TZS 70,000 a month when late (F0018).
Can a Zanzibar company use BRELA's 2026 forms?
No. A Zanzibar company files with BPRA under the Zanzibar Companies Act No. 15 of 2013, on BPRA's own forms and system. GN No. 82 governs only the Mainland register kept by BRELA.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- The Companies (Forms) (Amendment) Rules, 2026, GN No. 82: Government Notice published 20 Mar 2026, hosted by BRELA; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- BRELA Company Forms (Fomu za Makampuni): BRELA, new forms posted from 8 May 2026; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- BRELA Company Forms page 3: BRELA, forms dated 8 May 2026; primary source. Accessed 2026-10-06.
- BRELA Company Forms page 4: BRELA, forms dated 8 May 2026; primary source. Accessed 2026-10-06.
- BRELA Form 131: Annual Return of a Company: BRELA, 8 May 2026; primary source. Accessed 2026-10-06.
- The Companies Act, Cap. 212, Revised Edition 2023: Office of the Attorney General R.E. 2023, hosted by BRELA; primary source for ss.33 and 57. Accessed 2026-10-06.
- BRELA Acts page: BRELA, 2026; primary source. Accessed 2026-10-06.
- OSG e-Library: Companies Act Cap. 212 R.E. 2023: Office of the Solicitor General, catalogued 1 Jul 2025; primary source. Accessed 2026-10-06.
- TanzLII: Companies Act, 2002 (2016 consolidation): TanzLII, 2016 text; primary text for 2002 numbering ss.66, 96, 101, 111. Accessed 2026-10-06.
- BPRA Online Registration System: Business and Property Registration Agency, Zanzibar, 2026; primary source. Accessed 2026-10-06.
- EM & Co Advocates: Tanzania's 2026 company form overhaul: independent law firm commentary, published 1 Apr 2026. Accessed 2026-10-06.
- Cliffe Dekker Hofmeyr: change of directors or shareholding, Tanzania: independent law firm guide, undated, read 2026 for old form numbers. Accessed 2026-10-06.
- Cliffe Dekker Hofmeyr: registered address, Tanzania: independent law firm guide, undated, read 2026; Form 111 and 14 days. Accessed 2026-10-06.
- Clyde & Co: Companies (Beneficial Ownership) Regulations GN No. 478 of 2023: independent law firm commentary, published 24 Aug 2023. Accessed 2026-10-06.
- CM Advocates: 2023 Beneficial Ownership Regulations: independent law firm commentary, published 20 Sep 2023. Accessed 2026-10-06.
- RSM Tanzania: Annual returns: independent firm guide, published 24 May 2022. Accessed 2026-10-06.
- Global Law Experts: changing directors in Tanzania: independent commentary, published 21 Jul 2026. Accessed 2026-10-06.
- CM Advocates: Zanzibar certificates of compliance: independent law firm commentary, published 2 Oct 2021; Zanzibar Companies Act No. 15 of 2013. Accessed 2026-10-06.
Disclaimer
This article is informational orientation. It is not legal, tax or investment advice and not a government decision. Tanzanian instruments move by Act, Government Notice, Finance Act and portal revision. If a sentence here disagrees with the live mandate-holder, the mandate-holder wins. Zatra Consultants Limited does not issue licences, permits, tax clearances or approvals, and gives no assurance of any regulatory or banking outcome. Professional fees are published only on /pricing/.