GTL Summary:

This service guide details the formal procedure for Corporate Tax Deregistration with the United Arab Emirates Federal Tax Authority. It provides a structured mechanism for registered entities to cancel their corporate tax obligations under specific legal circumstances. The document identifies the precise eligibility criteria, including the cessation, sale, merger, or re-domiciliation of the business. It requires the submission of robust documentary evidence proving the chosen rationale for deregistration. The guide explicitly references Article 52 of Federal Decree-Law No. 47 of 2022 and FTA Decision No. 6 of 2023 governing the deregistration timelines.

Document Type: GUIDE - Federal Tax Authority Service Guide
Guidance Code: corporate-tax-deregistration
Year: 2025
Related Law: uae-cit-fdl-47-of-2022
Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC

Federal Tax Authority Service Guide

Corporate Tax Deregistration

2025

Service Card Template
English
Service Code(The code will be added from Khadamati system)
Main ServiceRegistration
Service NameCorporate Tax Deregistration
Categories of CustomersAll persons registered for Corporate Tax with the Federal Tax Authority.
Service Type
  • Government to Government
  • Government to Business
  • Government to Customer
Service ClassificationTransactional
Service CategoryVariation
Service DescriptionUse this service to deregister from Corporate Tax registration with the FTA.
Channels and Working Hours for Providing the ServiceYou can apply for this service from EmaraTax platform: 24 hours a day, 7 days a week.
Time Required to Submit Application20 minutes
Time Required to Complete Application by the FTA
  • 30 business days from the date the completed application was received by the FTA. However, in case where any additional information is needed, FTA may take additional time to process the application. The applicant should provide the additional information and re-submit the application back to the FTA. It may take the FTA a further 30 business days to respond to the updated application.
  • If the application is not resubmitted within 60 calendar days from the date FTA requested additional information, the application might be rejected.
Obligation to Sign-upApplicable - Through the account previously created to register for Tax with the Federal Tax Authority.
Required Documents and Forms

Documents Required:
The following is designed to help you prepare the documentary requirements that you should have at hand in order to complete the application form:

Reason for deregistrationDocuments Required
Sale of businessDocumentary evidence proving the Sale of the business.
Merger of businessDocumentary evidence proving the Merger of the business.
Re-domiciliation of the businessDocumentary evidence proving the Re-domiciliation of the business.
Cessation of businessDocumentary evidence proving the cessation of the business.
OtherOther relevant documents.

Accepted file types are (PDF, JPG, PNG, JPEG, XLSX) The individual file size is 5 MB.

Procedures and Steps

Step 1 - Please check the eligibility criteria, required documents, and Frequently Asked Questions.

Step 2 - Complete and submit the online application form.

FAQs

For the Frequent Asked Questions, click here.

FeesFree of charge
Relevant Publications

Federal Decree-Law No. 47 of 2022 - Article 52

Tax Deregistration Timeline for Corporate Tax - FTA Decision No. 6 of 2023.

Terms and Conditions

Eligibility criteria: The following is designed to help you determine whether you are eligible to apply for this service or not:

  • Cessation of business
  • Sale of business
  • Merger of business
  • Domiciliation of business
  • Any other reasons that require the Registrant to apply for De-Registration for Corporate Tax purposes.
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