Corporate tax deregistration in the UAE: when and how

You deregister for UAE corporate tax by applying on EmaraTax, free of charge, within three months of the business stopping or the company ceasing to exist, being dissolved or liquidated. The Federal Tax Authority (FTA) will not deregister you until every return is filed and all tax and penalties are paid, including the final return up to the date the business stopped.

Key takeaways

• Applications are made on EmaraTax and the FTA service is free of charge.
• The application is due within three months of the business ceasing, or of the company’s dissolution or liquidation.
• The FTA does not deregister a taxable person with unfiled returns or unpaid tax or penalties.
• The FTA says it decides within 40 working days of receiving the completed application.
• A late application costs AED 1,000, then AED 1,000 a month, up to AED 10,000.

On this page 8 sections

What deregistration is

Deregistration is the formal removal of a corporate tax registration. When a business registers, the FTA issues a tax registration number (TRN) and the business takes on filing and payment duties; deregistration ends those duties for the future. It is the final step in the lifecycle that begins with corporate tax registration.

It is a legal step in its own right. Closing a bank account, cancelling a trade licence or simply stopping trading does not remove the registration, so the filing obligations continue until the FTA approves the application.

When you can apply

The FTA’s service page is open to persons registered for corporate tax and lists the reasons it accepts:

• liquidation or bankruptcy;
• closure of the business;
• a merger;
• sale of the business;
• a duplicate TRN or tax identification number;
• a change in the place of effective management and control;
• closure of a permanent establishment;
• domiciliation (re-domiciliation) of the business; and
• any other reason requiring corporate tax deregistration.

Each reason has its own document list, set out below. A business that is still operating, including a free zone company that has moved to the 0% rate under the qualifying free zone person rules, stays registered; qualifying for a rate or relief is not a ground for deregistration. The same applies to a business that qualifies for small business relief, which is elected in the return and does not remove the registration.

The three-month deadline

Under FTA Decision No. 6 of 2023 on the tax deregistration timeline for corporate tax, the application is due within three months of the date the business stops, or the date a company ceases to exist, is dissolved or liquidated. The FTA’s own service page does not repeat the timeline; it points to the decision. This article has not reproduced the decision’s full text, so read it on the FTA website if the facts of your case are unusual, for example where the date a business “stops” is disputed.

Conditions before the FTA agrees

Article 52 of the Corporate Tax Law, as cited on the FTA page, sets the key condition: the FTA does not deregister a taxable person until all tax and penalties are paid and all returns are filed. That includes the final corporate tax return covering the period up to the date the business stopped. In practice the order is:

1. Prepare financial statements up to the date of cessation.
2. File the final return for the last tax period and pay any tax due.
3. Settle outstanding penalties, including any administrative penalties.
4. Apply for deregistration.

The FTA page notes that an application for which more information is needed must be resubmitted. A clean filing record before you apply avoids most of that.

Documents you need

The documents depend on the reason selected. The FTA page lists the following; files can be PDF, JPG, PNG, JPEG or XLSX, up to 15 MB each.

Source: Federal Tax Authority, Corporate Tax Deregistration service page, accessed 30 October 2026.

How to apply on EmaraTax

The FTA describes two steps: check the eligibility criteria, documents and FAQs, then complete and submit the online application on EmaraTax. In practice:

1. Sign in to the EmaraTax account created when you registered. The FTA page notes its services are available only through UAE Pass.
2. Open the corporate tax deregistration service and choose the reason.
3. Complete the form and upload the documents for that reason.
4. Submit, and keep the acknowledgement.

The FTA estimates about 20 minutes to complete the form, and the service is free of charge. The FTA page also links a self-assessment tool to check eligibility first.

What happens after you apply

The FTA says it responds within 40 working days from the date it receives the completed application. If it needs more information, you must resubmit, and it may take up to a further 40 working days to respond. If the application is not resubmitted within 60 calendar days of the request, it may be rejected, which would put you back to the start while the three-month clock may already have run.

Penalty for applying late

A registrant that does not apply within the required timeframe is penalised AED 1,000 for the late application and AED 1,000 on the same date each month after that, up to a maximum of AED 10,000, under Cabinet Decision No. 75 of 2023 and its amendments. The full table is on the corporate tax penalties page. The wider rules, including how the 0% and 9% rates apply to the final period, are in the corporate tax guides.