Corporate Tax Deregistration in the UAE

When a business stops trading, is liquidated, or otherwise ceases to be a taxable person, it must deregister from Corporate Tax with the Federal Tax Authority (FTA). Deregistration is not automatic, and leaving it undone keeps your filing obligations — and penalty risk — alive. Safeway handles Corporate Tax deregistration end to end, including the final return.

When you must deregister

• The business has ceased or been liquidated
• A company is being wound up or struck off
• The entity no longer meets the definition of a taxable person

A Corporate Tax deregistration application generally must be submitted within three months of the date the business ceases. The FTA will only approve deregistration once all returns are filed and any tax and penalties are settled.

The deregistration process

• Review outstanding returns, tax and penalties
• Prepare and file the final Corporate Tax return
• Submit the deregistration application on EmaraTax
• Respond to FTA queries until approval is confirmed

Why timing matters

Applying late, or not at all, can lead to administrative penalties and keep the business on the hook for returns it no longer needs. We make sure the exit is clean and documented.

Frequently asked questions

When should I deregister from Corporate Tax?

Generally within three months of the business ceasing, being liquidated, or no longer being a taxable person.

Can I deregister with outstanding returns?

No. The FTA approves deregistration only once all Corporate Tax returns are filed and any tax and penalties are paid.

Do I still file a return in the final period?

Yes. A final Corporate Tax return covering the last tax period must be filed as part of deregistration.

← All services