If your business stops or your company ceases to exist, you must apply to deregister from UAE corporate tax within 3 months. This applies to companies and to individuals registered for corporate tax. Deregistration is free and done on EmaraTax, and the FTA processes a complete application within 40 working days.
Sources: FTA Decision No. 6 of 2023 | FTA: Corporate tax deregistration
The 3-Month Deadline
| Who | Deadline |
|---|---|
| Company or other juridical person | Within 3 months of the date it ceases to exist, or its business stops, is dissolved or liquidated |
| Individual (natural person) | Within 3 months of the date the business stops |
Source: FTA Decision No. 6 of 2023, Article 2
When You Need to Deregister
The FTA lists these reasons:
- Liquidation or bankruptcy
- Closing the business
- Merger
- Selling the business
- A duplicate tax registration number
- Change of the place of effective management
- Closing a permanent establishment in the UAE
- Any other reason that requires deregistration
Source: FTA
Documents by Case
| Reason | Documents |
|---|---|
| Liquidation, bankruptcy or closing the business | Licence cancellation document, and financial statements up to the cancellation date |
| Selling the business | Sale agreement, licence cancellation or amended licence, and financial statements up to that date |
| Merger | Merger agreement, financial statements up to the merger date, and licence cancellation or amendment |
| Closing a UAE permanent establishment | Licence cancellation from the UAE licensing authority, and financial statements up to that date |
| Change of place of effective management | Directors' resolution, list of directors, and financial statements up to the date |
| Duplicate TRN | Tax registration certificate of the other TRN |
Files can be PDF, JPG, PNG, JPEG or XLSX, up to 15 MB each.
Source: FTA
Before the FTA Approves
File your final corporate tax return and pay any tax and penalties due. The FTA deregisters you once your obligations are settled. If the FTA asks for more information, you must resubmit within 60 calendar days or the application may be rejected, and the FTA can take up to another 40 working days to review it.
Source: FTA
See our corporate tax return guide.
Late Deregistration Penalty
Applying late can lead to a penalty that builds up each month. See our corporate tax penalties guide for the current amounts.
Don't Forget VAT
If your business is also registered for VAT, you need to deregister from VAT separately. See our VAT deregistration guide.
How to Deregister
- Cancel or amend your trade licence, as your case requires.
- Prepare financial statements up to the cancellation or cessation date.
- File your final corporate tax return and pay what you owe.
- Log in to EmaraTax with UAE PASS and submit the deregistration application within 3 months.
- Answer any FTA request within 60 days. The FTA processes a complete application within 40 working days.
Frequently Asked Questions
When must I deregister from corporate tax in the UAE?
Within 3 months of your business stopping or your company ceasing to exist.
Is corporate tax deregistration free?
Yes. The FTA doesn't charge for it.
How long does corporate tax deregistration take?
The FTA processes a complete application within 40 working days.
What documents do I need to close my company?
Usually the licence cancellation document and financial statements up to the cancellation date.
Do I need to deregister from VAT too?
Yes, VAT deregistration is a separate application.
Note: This article provides general information only and is not tax advice. Confirm the current requirements with the Federal Tax Authority or a qualified tax professional.