Deregistering for corporate tax in the UAE is a formal step you must take when a business stops being a taxable person. This guide explains the ‘who, why and how’ clearly. It shows the practical actions a finance leader in Dubai needs to take. If you run a company and must corporate tax deregister Dubai, read this as a playbook you can hand to your finance team. If you prefer to hand the work to specialists, our tax and accounting services will manage the whole process for you.
When you should apply to corporate tax deregister Dubai
You must start the deregistration process when your company ceases trade, changes legal form in a way that ends its taxable status, dissolves, or transfers the business. The law requires that the FTA is notified promptly after cessation. This means filing the de-registration application through EmaraTax and providing the date of cessation or sale. The legal basis is Article 52 of the Corporate Tax law, which directs taxable persons to file a deregistration application when business activity ceases.
The Federal Tax Authority provides a dedicated corporate tax deregistration service via EmaraTax. The portal is available 24/7 and the online form is the official route for clients who need to corporate tax deregister Dubai. The FTA estimates the time to submit an application at about twenty minutes, though complex cases will take longer if you must upload detailed supporting documents.
If you want to avoid surprises, begin the deregistration work within three months after the cessation date. Several professional advisers in the UAE recommend this timetable because the FTA will check that all returns are filed and any liabilities are settled before approving the deregistration. When you plan to corporate tax deregister Dubai, treat the three-month window as the operating deadline.
What you must prepare before you apply to corporate tax deregister Dubai
Prepare a clear cessation date and the reason for deregistration. Gather documents that prove the cessation, such as liquidation certificates, transfer agreements, or sale deeds. Reconcile your accounting records so you can generate a final tax return when EmaraTax prompts you. You will not be deregistered until you file any outstanding returns and settle all tax and administrative penalties owed, or until you apply for and initiate an FTA refund if you have a credit balance. The EmaraTax user manual explains how the de-registration application is structured and what fields are mandatory.
A common reason for delay is incomplete documentation for a sale, transfer or liquidation. If you are selling the business, the EmaraTax process asks for buyer or transferee details so the FTA can confirm the transfer. If you are liquidating, the portal will expect evidence from the registrar of companies or the relevant free zone authority. For firms that want help, our tax and accounting services will assemble the documents, complete the reconciliations and upload the supporting files to EmaraTax.
The EmaraTax steps you will follow when you corporate tax deregister Dubai
Log into EmaraTax using your credentials or UAE Pass. Select the taxable person account and click the corporate tax tile. From the actions menu, choose De-Register and read the instructions and guidelines. Confirm you understand the requirements and then complete the de-registration form. The form will request the date of cessation, the reason for cessation, and any buyer or transferee information if applicable. After submission you will receive a reference number. The FTA may request additional documents or issue a final tax return that you must review and settle. The taxpayer manual gives a step-by-step walkthrough of each screen.
Once submitted, the FTA either pre-approves, approves or rejects the request. If the application is pre-approved, you will receive a notice to submit the final tax return and make any clearing payments. You remain registered and liable for tax until the FTA issues the deregistration confirmation. If you want to corporate tax deregister Dubai without errors, complete the pre-submission review and ensure all outstanding returns are filed.
Final tax return, payments and refunds
The FTA will generate a final tax return in EmaraTax for the deregistering taxable person. You must review and submit that final return. If your account shows a liability, you must clear it before the FTA will complete deregistration. If your account shows a credit, you should initiate the refund process through EmaraTax. The portal will not issue a deregistration certificate until either the liabilities are settled or the refunds process is commenced and the FTA is satisfied with the position. This practical constraint is why companies use tax and accounting services to reconcile balances and to present clear schedules to the authority.
The consequences of leaving returns unfiled can be material. The FTA can impose administrative penalties and interest for late filing or late payment. In practice, a prompt, documented final submission reduces the risk of follow-up correspondence and enforcement.
Sale of business and buyer/transferee cases
If you sell your business, the FTA expects you to provide buyer or transferee details in the deregistration application. EmaraTax includes a screen where you add the buyer’s details and upload the sale agreement. The FTA shall validate the transfer and might ask for confirmation about the tax liabilities being taken care of according to the agreement. If you are a buyer, you need to find out if the obligations go with the business or stay with the seller. In case the transactions are taking place in free zones, thorough documentation should be done for the substance and the contractual distribution of liabilities. Our tax and accounting services in Dubai will liaise with the transfer timetable and make sure the EmaraTax submission is in accordance with the commercial agreement.
Common pitfalls when you corporate tax deregister Dubai
A frequent pitfall is neglecting to clear related party loans and interest adjustments that affect the final tax position. Another is failing to provide proof of liquidation or transfer that the EmaraTax portal requires. A third is not reconciling tax depreciation and accounting depreciation, which can change the taxable profit on the final return. Companies also mistakenly assume deregistration is automatic after a business sale; it is not. You must submit the application and receive FTA approval. To avoid these missteps, engage experienced tax and accounting services to prepare the reconciliation and to submit the application on your behalf.
Timelines, approvals and what happens next
After you submit the application you will receive a reference number and status updates in EmaraTax. The FTA may pre-approve and then require a final return, or it may ask for more documents. The process of de-registration usually ends after the filing of all returns and the handling of payments or refund steps. The FTA will give reasons for rejecting the application and will also provide instructions for resubmission. For future audits or buyer due diligence, maintain a copy of the deregistration certificate and the reference number in your corporate files. These records are an essential part of corporate housekeeping during and after closure.
A simple closing checklist for clients who opt to corporate tax deregister Dubai
Start with the cessation date and legal proof of closure or sale. Reconcile all accounting and tax positions so the final EmaraTax return is clean. Gather proof of transfer or liquidation and upload the files when you submit the de-registration. Settle liabilities or initiate refunds before you expect the FTA to grant deregistration. Retain the deregistration certificate and the EmaraTax reference number once the FTA approves the request. If this sounds like a lot, our tax and accounting services will manage each step and keep the process tightly controlled.
If you need practical help to corporate tax deregister Dubai, SSCOGLOBAL will act as your representative, prepare the final return, and manage the submission on EmaraTax. We will also advise on the accounting entries that affect the final tax position and the documentary evidence the FTA will expect. Our approach is to keep the work simple, to document every decision, and to hand you a neat statutory file once the deregistration is complete.
