# Closing or moving a free zone company: the official steps > How free zones describe winding up and deregistration, cancelling visas and the establishment card, FTA deregistration, and transferring a company elsewhere. Category: Running a company · Reviewed 2026-10-27 · https://freezoneguide.com/guides/close-or-move-free-zone-company ## Key takeaways - Zones run their own closure processes: DMCC's guidance makes a liquidator mandatory for companies, and RAKEZ requires employee visas to be cancelled before de-registration. - ICP's establishment card cancellation service requires the commercial licence to be cancelled first, fines paid and workers cleared. - FTA Decision 6 of 2023 requires a company to apply for corporate tax deregistration within three months of ceasing business, dissolution or liquidation. - Under the Corporate Tax Law, a company is not deregistered until it has filed all returns, including the final one, and paid all tax and penalties due. - RAKEZ and DMCC publish transfer-out routes, and the Ministry of Economy and Tourism states that Federal Decree-Law 20 of 2025 allows registration to move between emirates and free zones without liquidation, subject to controls. Closing a free zone company has two parts. The **free zone** winds up the company and cancels its licence under its own regulations, which usually means appointing a liquidator, cancelling visas and returning premises. **Federal authorities** then close the company's other records: ICP cancels the establishment card, and the FTA deregisters the company for corporate tax and, if registered, VAT. FTA Decision 6 of 2023 gives a company three months from ceasing business or liquidation to apply for corporate tax deregistration. Moving instead of closing is possible where a zone publishes a transfer route. RAKEZ and DMCC both do, and a 2025 federal amendment allows registration to move between emirates and free zones without liquidation. ## How zones describe closing a company Each zone has its own process, documents and fees. Two zones publish their steps in detail. ### DMCC DMCC's winding-up guidance notes (version 4, May 2026) list four modes of winding-up: - **summary winding-up**, where the directors declare the company can be wound up within six months - **solvent winding-up**, within twelve months - **insolvent voluntary winding-up**, with the creditors taking part - **involuntary winding-up by the court**, which the guidance does not cover According to the guidance, appointing a liquidator is **mandatory for companies** but not for branches. A company that carries out a regulated activity needs a no-objection certificate from its regulator. The company applies through the DMCC portal, and DMCC officers may contact the shareholders to discuss retaining the company. Once DMCC approves, the company cancels all active visas, access cards and permits issued by DMCC. DMCC then publishes the winding-up for 14 calendar days, and the liquidator submits a final liquidation report. The process ends with an E-Termination Letter. ### RAKEZ RAKEZ's de-registration service card sets out these steps: 1. Cancel all employee visas through the RAKEZ portal. Visas of investors, partners and company managers are cancelled during the licence cancellation. 2. Clear and restore any facility, and collect third-party clearances. For physical facilities, these include utilities, a RAK Customs NOC and Civil Defense. 3. Submit a shareholders' resolution, the general manager's resignation or termination letter, and any termination of a local service agency agreement. 4. RAKEZ inspects the facility where relevant, issues an invoice, and on payment sends a Cancellation Certificate. Ask your own zone for its current checklist and fees before starting. Our [renewal costs guide](/guides/free-zone-renewal-costs) covers what you would pay to keep the company running instead. _DMCC vs RAKEZ · live data · Verified on 2026-10-24 from rakez.com, dmcc.ae and 1 more official source_ | | DMCC | RAKEZ | | --- | --- | --- | | Solo, no visa (year 1) | AED 31,000 | AED 6,000 | | Founder + 1 visa (year 1) | AED 43,780 | AED 12,000 | | Team, 3 visas (year 1) | AED 43,780 | Not published | | Lowest package of any size (year 1) | AED 31,000 (DMCC Crypto Centre Package) | AED 6,000 (Biz Starter Package) | | Lowest licence fee | AED 20,285 | AED 6,000 | | Largest visa quota in a published package | 3 | 1 | | Minimum office | Flexi-desk | Flexi-desk | | Minimum share capital | AED 50,000 | AED 10,000 | | Incorporation time (stated by the zone) | 10 days | 1 day | | On the FTA VAT Designated Zone list | No | Yes | | Emirate | Dubai | Ras Al Khaimah | [Full comparison](https://freezoneguide.com/uae/compare/dmcc-vs-rakez) ## Cancelling visas and the establishment card **Visas.** Both DMCC and RAKEZ require employee visas to be cancelled as part of closure. ICP's residency cancellation service states that cancelling a residence permit also cancels the linked Emirates ID. It also lists grace periods after cancellation, which vary by category; our [annual compliance calendar](/guides/free-zone-annual-compliance) summarises them. **Establishment card.** ICP's service for cancelling the establishment card of establishments operating in free zones sets three conditions: - the commercial licence is cancelled first - all fines are paid - workers are cleared The card is therefore one of the last items to close. ## Deregistering for corporate tax Article 52 of Federal Decree-Law 47 of 2022 requires a company with a tax registration number to apply for deregistration when its business ceases, whether through dissolution, liquidation or otherwise. FTA Decision 6 of 2023 sets the deadline: **within three months** of the date the company ceases to exist, ceases business, or is dissolved or liquidated. The same Article states that a company **will not be deregistered until** it has paid all corporate tax and administrative penalties due and filed all tax returns. That includes the return for the tax period up to and including the date of cessation. If approved, deregistration takes effect from the date of cessation or another date the FTA sets. The FTA's deregistration service lists the documents for each reason. For liquidation or closure of business, these are the licence cancellation document and financial statements up to and including the licence cancellation date. The FTA states that it processes applications within 40 working days of receiving a complete application. ## Deregistering for VAT The FTA's VAT deregistration page (updated September 2026) states that the application must be submitted **within 30 business days** of the date the obligation to deregister arose. Reasons include a business no longer making taxable supplies and cancellation of the licence. The documents listed include the trade licence cancellation certificate, a liquidation letter and a board resolution. The page also states that the final VAT return must be filed, and the tax paid, **no later than 28 days** after the deregistration takes effect. The FTA issues a deregistration certificate only after all outstanding tax and penalties are settled. > Compare side by side: https://freezoneguide.com/uae/compare/dmcc-vs-rakez ## Moving the company instead of closing it Some zones publish a route that moves a company's registration without winding it up. The receiving authority must accept the company too, so both sides' rules apply. **RAKEZ (transfer out).** RAKEZ's re-domicile service card describes moving a company's registration "from RAKEZ to another authority without closing the company". The steps are: 1. Request a no-objection certificate from RAKEZ with a special resolution. 2. Use the NOC to obtain a Certificate of Continuation from the new authority. 3. Cancel employee visas and apply for de-registration in the RAKEZ portal, uploading the Certificate of Continuation. 4. RAKEZ issues a Transfer of Incorporation Certificate. 5. Cancel the company's records on the FTA portal. **DMCC (both directions).** Article 23 of the DMCCA Company Regulations (October 2024) lets a DMCC company, authorised by a special resolution and the Registrar, apply to another jurisdiction to continue there. This is allowed only if that jurisdiction's law keeps the company's property, rights, liabilities and legal proceedings. DMCC removes the company once it receives the other jurisdiction's certificate of continuation. Article 18 allows companies from other jurisdictions to apply to continue into DMCC. **The federal change.** The Ministry of Economy and Tourism states that Federal Decree-Law 20 of 2025, which amends the Commercial Companies Law, allows a company's registration to transfer **between emirates, free zones and financial free zones**. The company keeps its original legal personality, contracts and obligations, without re-establishment or liquidation. The transfer is subject to controls, including that there is no legal impediment to it. How each zone and mainland economic department applies this is for those authorities to confirm. **Tax registration on a move.** The FTA's corporate tax deregistration service lists re-domiciliation as a reason for deregistration. The documents include a certificate of continuation and a signed confirmation that the company has no permanent establishment or nexus in the UAE and earns no UAE-source income. For a move within the UAE, ask the FTA how the transfer affects the company's registrations. A licensed tax adviser can help with the timing. **Operating on the mainland without moving.** In Dubai, a free zone company can apply for mainland licences or permits under Executive Council Resolution 11 of 2025 while staying in its zone. See [free zone vs mainland](/guides/free-zone-vs-mainland). ## Next steps Before deciding, compare the cost of keeping the company with the cost of closing it, using the [renewal costs guide](/guides/free-zone-renewal-costs). If you are moving, compare candidate zones in the [free zones list](/uae/free-zones) or the [free zone finder](/uae/find), and confirm with both authorities that they accept the transfer. Where liquidation or tax deregistration involves judgement, such as the cessation date or the final return, speak to a licensed auditor, a lawyer licensed in the UAE or a licensed tax adviser. ## FAQ ### Do I need a liquidator to close a free zone company? It depends on the zone. DMCC's winding-up guidance states that appointing a liquidator is mandatory for companies, though not for branches. RAKEZ's de-registration service lists resolutions, clearances and visa cancellations. Ask your zone for its current requirements. ### How long do I have to deregister for corporate tax? FTA Decision 6 of 2023 requires a juridical person to file a tax deregistration application within three months of the date it ceases to exist, ceases business, or is dissolved or liquidated. ### How long do I have to deregister for VAT? The FTA's VAT deregistration page states that the application must be submitted within 30 business days of the date the obligation to deregister arose, and that the final return and payment are due no later than 28 days after the deregistration takes effect. ### Can I move my company to another free zone without closing it? Some zones publish a route. RAKEZ describes a re-domicile service that moves a company's registration to another authority without closing it, using a Certificate of Continuation from the new authority. The receiving authority must also accept the transfer. ### Can a free zone company move to the mainland? The Ministry of Economy and Tourism states that Federal Decree-Law 20 of 2025 allows a company's registration to transfer between emirates, free zones and financial free zones while keeping its legal personality, subject to controls. Ask both the zone and the mainland licensing authority how they apply it. ## Sources - [DMCC: Guidance notes, company winding-up and removal of branches (version 4, 5 May 2026)](https://dmcc.ae/hubfs/C5-Migrated-Files/All-Files/Guidance_Notes_Enhanced_Company_Winding_Up_V3.pdf) — Modes of winding-up, mandatory liquidator, visa cancellation, 14-day publication, liquidation report. - [RAKEZ: De-registration service card](https://rakez.com/en/service-cards/de-registration-and-exit-procedures/de-registration-physical-facility) — Visa cancellation, facility clearance, resolutions and Cancellation Certificate. - [RAKEZ: Re-domicile / Transfer of Incorporation service card](https://rakez.com/en/service-cards/company-services/re-domicile-transfer-of-incorporation) — Moving registration from RAKEZ to another authority without closing the company. - [DMCCA Company Regulations (10 October 2024)](https://dmcc.ae/hubfs/Compliance%20Documents%202024/DMCCA%20Company%20Regulations-%20Final.pdf?hsLang=en) — Articles 18 to 23: continuation into DMCC and transfer of registration out of DMCC. - [Ministry of Economy and Tourism: amendments to the Commercial Companies Law (6 January 2026)](https://www.moet.gov.ae/en/-/-%D8%A7%D9%84%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF-%D9%88%D8%A7%D9%84%D8%B3%D9%8A%D8%A7%D8%AD%D8%A9-%D8%AA%D8%B3%D8%AA%D8%B9%D8%B1%D8%B6-%D8%A7%D9%84%D8%AA%D8%B9%D8%AF%D9%8A%D9%84%D8%A7%D8%AA-%D8%A7%D9%84%D8%AC%D8%AF%D9%8A%D8%AF%D8%A9-%D8%B9%D9%84%D9%89-) — Federal Decree-Law 20 of 2025: transfer of registration between emirates, free zones and financial free zones. - [ICP: cancellation of establishment card](https://icp.gov.ae/en/services-details/?serviceid=64afe3c1035448005bd52e6f) — Licence cancellation first, fines paid, workers cleared. - [FTA Decision No. 6 of 2023 on the tax deregistration timeline](https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/26%20april%20leg%20CT/FTA%20Decision%20No.%206%20of%202023%20on%20the%20Tax%20Deregistration%20Timeline%20-%20for%20publishing.pdf) — Issued 7 April 2023, effective 1 June 2023. Three months to apply. - [Federal Decree-Law No. 47 of 2022 and its amendments (MoF version, January 2026)](https://mof.gov.ae/wp-content/uploads/2026/01/Federal-Decree-Law-No.-47-of-2022-and-its-amendments-en-v13.1.26.pdf) — Article 52: conditions for corporate tax deregistration. - [FTA: corporate tax deregistration service](https://tax.gov.ae/en/services/corporate.tax.deregistration.aspx) — Reasons and documents, including liquidation, closure and re-domiciliation; 40 working days processing. - [FTA: VAT deregistration service](https://tax.gov.ae/en/services/vat.deregistration.aspx) — 30 business days to apply; final return and payment within 28 days; page updated 24 September 2026. ## General information, not advice This guide is general information about UAE rules and free zone requirements, based on official sources on the dates shown. It is not legal, tax, immigration, employment or financial advice, and reading it does not create an adviser relationship. Rules change and their effect depends on your circumstances: before you act, confirm with the relevant authority (the free zone, the Federal Tax Authority, ICP or GDRFA, or the Ministry of Human Resources and Emiratisation) or a professional licensed in the UAE. --- Source: FreezoneGuide (https://freezoneguide.com/). AED, as published by each zone on its official channels. Information collected from free-zone authorities and UAE government sources on the dates shown. Fees and rules change; the zone's current schedule prevails. Not legal, tax or financial advice.