The UAE Federal Tax Authority has updated its Version 2.0.0.0 of its Corporate Tax De-Registration User Manual, detailing the online application process, required documentation, and approval steps for businesses seeking to deregister from Corporate Tax.
The UAE Federal Tax Authority (FTA) published the Taxpayer User Manual Corporate Tax De-Registration (Version 2.0.0.0) on 6 April 2026, providing detailed instructions for businesses seeking to de-register from Corporate Income Tax (CIT).
A registered taxpayer may apply for CIT de-registration under several scenarios, including cessation of business, sale or merger of a business, re-domiciliation, or other specific Corporate Tax reasons. The de-registration process is conducted through the FTA’s EmaraTax portal.
Application process
To initiate de-registration, taxpayers must log in to EmaraTax using their credentials or UAE Pass, navigate to the Taxable Person dashboard, click the action menu (“…”) next to their active Corporate Tax registration, and select “Deregister”. The application comprises two main sections:
- De-registration details: The taxpayer enters the date and reason for ceasing business activity. Entity details are pre-populated and cannot be amended in this form; any updates must be made via the “Amend Taxable Person Details” application.
- Review and declaration: Applicants review all entered information and confirm its accuracy by marking a declaration checkbox before submission.
Documentation requirements
Supporting documentation must be uploaded to justify the de-registration, such as proof of sale, merger, or business cessation. Accepted formats are PDF, DOC, and DOCX, with a maximum of three files per upload and a 15 MB size limit per file.
Post-submission and approval
Upon submission, a reference number is generated for tracking. The FTA will review the application, which may result in:
- Request for information: Taxpayers may be contacted via email for additional details.
- Pending Requirements: De-registration is blocked if there are outstanding tax liabilities or other pending applications, such as a Change in Tax Period request.
- Final return submission: The FTA may require a final Corporate Tax Return before approval.
Taxpayers can monitor the status of their application through the Application History tab. Once approved, the registration status is updated to “Deregistered”, and a De-Registration Certificate is issued, available for download from the Certificates section. Correspondences, including submission acknowledgments and notifications regarding the final return, are sent throughout the process.
The updated manual is designed to simplify the de-registration process and provide clear guidance to businesses. Taxpayers are encouraged to follow the FTA’s instructions closely to ensure a smooth and timely completion of their Corporate Income Tax de-registration.
