Corporate Tax deregistration
How do I deregister from Corporate Tax when closing?
The situation
Apply to deregister once the business ceases. The FTA will not approve until all returns are filed and all tax and penalties are paid.
The law
- Art 52, Federal Decree-Law 47 of 2022: Deregistration conditions
What it means for you
File a final return for the period up to cessation. Example: a company that stops trading on 30 June 2026 files a return for 1 January to 30 June 2026 and applies for deregistration. Keep records for 7 years even after closure.
What to do
- Prepare final accounts to the cessation date.
- File the final return.
- Pay any tax.
- Apply for deregistration on EmaraTax.
Check the FTA deadline for applying after cessation on the current FTA guidance.
We can do this for youCompany liquidation and deregistration: VAT and Corporate Tax deregistration, visa cancellation and licence cancellation: AED 4,000