• Malik, Bur Dubai, UAE

Corporate Tax De-Registration

Corporate Tax De-Registration

Why is Corporate Tax Deregistration Important?

Corporate Tax Deregistration with the Federal Tax Authority is important because it ensures a business is formally removed from the UAE Corporate Tax system once it is no longer active or taxable.It helps businesses avoid unnecessary tax filing requirements, penalties, and compliance obligations after closure or cessation of operations. Proper deregistration also ensures all final tax responsibilities are settled, maintaining full legal and financial compliance with UAE regulations.

 

Corporate Tax Deregistration with the Federal Tax Authority is important as it will formally deregister your company from the UAE Corporate Tax regime if it is no longer active or liable to corporate tax. Under Federal Decree-Law No. 47 of 2022 (Article 52), this process helps you to avoid unnecessary future filings, automatic penalties and compliance requirements following your company’s closure or cessation of activities. It also helps to ensure your last tax liabilities are satisfied.
Business Tax Experts
We make each stage easy from preparing your final Corporate Tax return, satisfying any liabilities to obtaining approval from FTA. Helps reduce risk, complications costs.
Professional Support
Business Tax UAE experts manage all documentation, compliance checks, and direct coordination with the FTA so your business closure is clean and worry-free.

What are the Reasons for Corporate Tax Deregistration in UAE?

This is a list of reasons as identified by the FTA within their guidelines for the deregistration of a taxable person as well as FTA Decision No. 6 of 2023 on Tax Deregistration Timeline whilst it is in force.
  • A company ceases its business activities
  • Company liquidation or closure
  • Sale of the business
  • Merger or restructuring
  • Change in legal structure or re-domiciliation
  • No longer meeting taxable criteria
  • Final compliance after winding up

Required Documents for Corporate Tax De-Registration

The following documents are required in order to complete the corporate tax deregistration application form with the FTA:

Reason for Deregistration Documents Required
Sale of business Documentary evidence proving the Sale of the business
Merger of business Documentary evidence proving the Merger of the business
Re-domiciliation of the business Documentary evidence proving the Re-domiciliation of the business
Cessation of business Documentary evidence proving the cessation of the business
Other Other relevant documents

In applying for the deregistration of a taxpayer via the EmaraTax portal all required documents and information shall be uploaded in the format of PDF, JPG, PNG, JPEG, XLSX files and not exceeding 5MB per file.

What is the the Process of Corporate Tax Deregistration in UAE?

UAE Corporate Tax Deregistration is a process that is completed entirely through the emaraTax portal of the Federal Tax Authority. Pursuant to Federal Decree-Law No. 47 of 2022 on Corporate Tax (the “CT Law”), all tax amounts and penalties will need to be completely paid prior to the de-registration of a Corporate Tax registrant. Process of Corporate Tax Deregistration in UAE:
  • Close business operations (if operations are ongoing)
  • Resolve all tax debts / penalties.
  • Submit a Final Corporate Tax return.
  • Prepare and review final financial statements.
  • Gather supporting documents
  • Deregister using the EmaraTax application.
  • FTA review of the project and approval (typically 30 business days or less)
  • Get official notification to deregister.

Required Documents for Corporate Tax De-Registration

The following documents are required in order to complete the corporate tax deregistration application form with the FTA:

Important Timelines & Penalties

The Tax Deregistration application shall be filed in accordance with the FTA Decision No. 6 of 2023 and the following timelines must be followed:
  • The natural Person must file a Tax Deregistration application within 3 months of the date of cessation of the Business or Business Activity.
  • The juridical Person must file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, and liquidation or otherwise.
  • Late applications can attract an AED 10,000 penalty. Early action helps avoid ongoing compliance burdens even after your company has stopped business activities.
CORPORATE TAX deregistration requirements
CORPORATE TAX deregistration deadline

No. All outstanding Corporate Tax liabilities, penalties and returns must be paid and filed by the Corporate Tax holder prior to FTA approval of deregistration of the Corporate Tax holder.

The FTA normally takes 30 business days to review a completed deregistration application. If they request additional information, you must provide it and resubmit the application. After resubmission, the FTA may take another 30 business days to respond. If you do not resubmit within 60 calendar days of the FTA’s request, your application may be rejected.

Yes. You must file your final Corporate Tax return and settle any dues before the FTA will approve your deregistration.

When the FTA approves the deregistration of your Corporate Tax, your TRN automatically becomes inactive and you no longer need to file returns. The filing of any tax returns comes to an end from the date of approval provided that you have paid your final return and any arrears. The FTA may still request prior information, so ensure that you keep a good record of all your documents.

Yes. A deregistered company for Corporate Tax can apply for re‑registration if it starts a new business activity again or becomes legally required to register under the Corporate Tax law. The FTA will treat it as a new registration, and the business must submit all required documents and follow the standard registration process.