UAE Free Zone — Liquidation and Deregistration Step-by-Step Guide 2026
Closing a UAE free zone company requires following the correct liquidation and deregistration process. Here is the complete 2026 step-by-step guide.
In this guide:
Before Starting Deregistration
- Cancel visas: All employee and investor visas must be cancelled before company deregistration can proceed
- Close bank accounts: UAE bank accounts should be closed or transferred before deregistration
- Cancel leases: Any office lease agreements must be terminated
- Settle debts: All company debts and outstanding obligations must be settled
- File final tax returns: Any outstanding UAE CT or VAT returns must be filed
Deregistration Process (Typical UAE Free Zone)
- Step 1: Board resolution authorizing deregistration; signed by all shareholders
- Step 2: Submit deregistration application to free zone authority with supporting documents
- Step 3: Free zone publishes notice of deregistration (some free zones; typically 30-day notice period)
- Step 4: Free zone issues clearance once no outstanding fees or obligations
- Step 5: Trade licence cancelled; company struck off register
- Step 6: Receive deregistration certificate from free zone
Deregistration Timeline
- Simple case (no employees, no debts): 2-4 weeks
- Complex case (employees, multiple visas, debts): 2-4 months
Deregistration Fees
- Most free zones: AED 500-2,000 for standard deregistration
- Outstanding fees: Any unpaid licence fees must be settled; may attract penalties
UAE CT on Deregistration
- CT registration remains: UAE CT registration does not auto-cancel on free zone deregistration; must separately deregister from FTA
- Final CT return: File final CT return and deregister with EmaraTax