When Corporate Tax Deregistration Is Required
A taxable person should apply when the business or business activity has permanently ceased, the legal entity has been dissolved or liquidated, or another event means it is no longer subject to Corporate Tax. Deregistration is a formal FTA process; allowing a licence to expire does not automatically cancel the Corporate Tax registration.
- A mainland or free-zone company has completed liquidation or legal dissolution.
- A natural person has permanently stopped the taxable business or business activity.
- A branch or entity has ceased in circumstances that end its UAE Corporate Tax obligations.
- A restructuring changes which legal person remains responsible for the tax registration.
Corporate Tax deregistration is not the same as trade-licence cancellation, company liquidation, VAT deregistration or filing outstanding returns. Those services are not included unless they are expressly listed in your written quote.
Deadline and Final Compliance Checks
The application is generally due within three months of the date the taxable person ceases to exist, ceases the business or business activity, or otherwise no longer remains subject to Corporate Tax. The FTA normally expects all returns and liabilities due up to the cessation date to be addressed before approval.
- 1Confirm the legal cessation or dissolution date.
- 2Identify the final tax period and any return still required.
- 3Reconcile outstanding tax, penalties and portal requests.
- 4Submit the deregistration application with supporting evidence.
- 5Retain the FTA acknowledgement and approval for your records.
Documents Commonly Required
- Trade licence and licence-cancellation or liquidation evidence, where applicable.
- Corporate Tax registration number and EmaraTax access.
- Board or shareholder resolution recording cessation or dissolution.
- Final financial statements, trial balance and supporting tax-period records.
- Passport, Emirates ID and authority evidence for the authorised signatory.
- Evidence that outstanding returns and amounts have been addressed.
The exact evidence depends on the legal form and the reason for deregistration. We provide a tailored checklist after reviewing the licence and cessation documents.
How Tax Easy UAE Handles the Application
We first check whether deregistration is appropriate and whether any filing, payment or portal issue could delay approval. We then prepare the EmaraTax submission, organise supporting evidence and monitor FTA requests until a decision is issued.
| Stage | Included work |
|---|---|
| Eligibility review | Cessation date, entity status and tax-period check |
| Compliance review | Outstanding return, payment and penalty status check |
| Application | EmaraTax deregistration form and supporting documents |
| Follow-up | Responses to routine FTA clarification requests |
| Closure | Approval confirmation and record-retention guidance |
Corporate Tax Deregistration Pricing
The regular price is AED 799. The limited-time launch price is AED 599 for the Corporate Tax deregistration application and routine FTA follow-up.
The AED 599 launch price does not include company liquidation, trade-licence cancellation, VAT deregistration, preparation of outstanding Corporate Tax returns, backlog accounting, audit work or disputed-penalty support unless expressly included in your quote.
What Happens After Deregistration
Keep the FTA approval, filed returns, payment records and supporting books for the statutory retention period. Deregistration does not erase liabilities relating to periods before closure, and the FTA may still review those periods.
If the business is also VAT registered, assess VAT deregistration separately. A Corporate Tax approval does not cancel the VAT TRN.