How to Close a Company in Dubai Mainland (2026): Liquidation, Licence Cancellation and Government Fees

Closing a Dubai mainland company involves several authorities: Dubai Economy and Tourism (DET) for the licence and the company's dissolution, MOHRE for work permits, GDRFA Dubai for residence permits and the establishment card, the Dubai Land Department for the tenancy contract, and the Federal Tax Authority (FTA) for tax registrations. This guide is built from Invest in Dubai's Request for cancellation of trade licence service (DET), Federal Decree-Law No. 32 of 2021 on Commercial Companies, and the MOHRE, GDRFA Dubai and FTA service cards linked below, read on 25 October 2026.

The quick answer

DET's service card: "Prior to cancellation, you must complete other cancellations with local and federal government entities." For a commercial company, DET's deregistration has two phases; Phase 1 includes appointing a liquidator and a newspaper notice to creditors.

DET lists the first two under "Fees" and the AED 520 among the Phase 1 documents, without saying how they combine for a given case, so confirm the total at the service centre.

What the sources say about order

The sources state only a few dependencies, so we list those rather than a fixed sequence:

• DET: other cancellations with local and federal entities come before the licence cancellation, and Phase 2 asks for the cancellation of labour cards through MOHRE. Phase 1 comes before Phase 2.
• GDRFA's residence permit cancellation requires a MOHRE work permit cancellation for private-sector employees.
• GDRFA's establishment card can be cancelled only when no sponsored persons remain on it.
• The FTA's deregistration deadlines run from events such as dissolution or liquidation (below).

The liquidator (Commercial Companies Law)

"If the partners agree to dissolve the Company, the agreement shall include the method of liquidation and the name of the liquidator" (Art. 312). Liquidation "shall be conducted by one or more liquidators appointed by the partners or by resolution of the General Assembly or equivalent body", and the liquidator "cannot also be an auditor for the time being of the Company and shall not have audited its accounts in the 5 years immediately preceding his appointment" (Art. 316). The liquidator must finish "within the period specified in the document appointing him" (Art. 328).

DET Phase 1 and the notice to creditors

DET's Phase 1 for a commercial company:

• "Notarized minutes of the General Assembly meeting confirming the company liquidation, and the appointment of a liquidator (whose name must be mentioned)."
• "A letter issued by the liquidator accepting to liquidate the company along with their documents (copy of the licence, auditor registration certificate, a notarized signature specimen)."
• "Payment of AED 520 for the certificate of the company's dissolution and liquidator appointment, subject to the legal advisor's approval."
• "Announcement of liquidation in two Arabic local newspapers for one day only, allowing debtors 45 days to submit their claims."

The law sets the floor: the notice is published "in two local daily newspapers, one of which is published in Arabic", and gives creditors "at least 30 days of the date of the notice to present their claims" (Art. 324).

DET Phase 2 and the licence cancellation

• "Submission of the original newspaper in which the announcement was published as well as the company's final report."
• "A declaration letter from the liquidator and the partners stating no objections were received from any other parties within 45 days from the date of the announcement."
• "Cancellation of labour cards through the Ministry of Human Resources & Emiratisation."
• "A copy of the minutes of the General Assembly meeting and a copy of the certificate of dissolution."

DET says the request is made at its service centres and "The service will be completed within 10 minutes." For a sole proprietorship, the same card lists the cancellation of labour cards through MOHRE; for a civil company it adds "A duly notarized partnership termination contract".

Work permits (MOHRE)

MOHRE's Cancellation of Work Permits and Employment Contracts conditions include:

• "Payment of any fines incurred by reason of late issuance or non-renewal of work permits (if any). Unused work permits are excluded."
• "An official statement issued by the establishment confirming that the worker's rights, dues and entitlements have been fully satisfied."
• "Employee's signature indicating their agreement to cancellation, and acknowledging receipt of all labor dues", with exceptions for employees who are overseas, deceased, contagiously ill or administratively cancelled.

MOHRE asks for its cancellation request form and documents according to the type of cancellation, lists a completion time of 2 working days, and says: "Except for federal charges, the service is free of charge via MOHRE's website and smart app", with a business-centre commission "capped at 72 dirhams"; the fees shown "do not include tax and collection charges". End-of-service pay is covered in our gratuity calculator.

Residence permits and the establishment card (GDRFA Dubai)

Residence permits. GDRFA's residence permit cancellation card requires the sponsor's and the sponsored person's passports and "An extract of work permit cancellation issued by the Ministry of Human Resources and Emiratisation (if the employee works in the private sector)". The fee is AED 100 plus AED 10 Knowledge Dirham and AED 10 Innovation Dirham; completion 48 hours. "After the cancellation or expiration of the residence permit, there is a grace period of (60) sixty days during which you may remain in the country." ICP's grace periods differ by permit type: see our visa cancellation guide.

Establishment card. The establishment card cancellation card asks for the establishment card and "A letter cancelling the facility card from the sponsor", and "It is stipulated that no sponsored persons are on the establishment card when applying to cancel the card." It lists collection commissions (AED 20 per transaction at Commercial Bank of Dubai; AED 50 for companies and AED 15 for individuals at Emaratec) and AED 100 more if submitted through Amer centres.

The tenancy contract (Ejari)

DLD's Cancel Tenancy Contract service is free through the app or the Ejari system and AED 40 + VAT at a Real Estate Services Trustee centre, where a contract that is still active also needs a letter from the property owner requesting cancellation: see our Ejari guide.

Tax deregistration (FTA)

VAT. If the company is registered for VAT, the FTA's VAT deregistration service is free, and "Where it is mandatory to submit a deregistration application, the deregistration application must be submitted within 30 business days from the date the deregistration obligation arouse". The FTA lists 30 business days to process a complete application.

Corporate tax. FTA Decision No. 6 of 2023 (the FTA publishes an unofficial English translation) says a juridical person "shall file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, liquidation or otherwise." The FTA's corporate tax deregistration service is free of charge and lists 40 working days to process. Your TRN and EmaraTax access are covered in our TRN guide.

How ZETUP PRO helps

For mainland companies on a monthly retainer, we handle visa cancellations: the MOHRE work permit cancellations and the GDRFA residence permit cancellations for your staff. The liquidation, the liquidator's appointment and DET's dissolution and licence cancellation are outside our scope: DET asks for a liquidator who accepts the appointment with their licence and auditor registration certificate. See what our visa services cover.

Frequently Asked Questions

Q: How much does it cost to close a company in Dubai mainland? A: DET's card lists a licence cancellation fee of AED 1,020 and a company dissolution fee of AED 2,520, and among the Phase 1 items AED 520 for the certificate of dissolution and liquidator appointment, "subject to the legal advisor's approval". MOHRE's work-permit cancellation is free online except federal charges, GDRFA's residence cancellation is AED 100 plus AED 10 Knowledge Dirham and AED 10 Innovation Dirham, and FTA deregistration is free.

Q: How long does it take to close a company in Dubai? A: DET's card gives creditors 45 days after the newspaper announcement (the law's minimum is 30 days), and Phase 2 asks for a declaration that no objections were received within those 45 days. DET says the request at its service centre "will be completed within 10 minutes".

Q: Do I need a liquidator to close an LLC in Dubai? A: For a commercial company, yes: the Companies Law has the partners or the General Assembly appoint one or more liquidators (Art. 316), and DET's Phase 1 asks for a letter from the liquidator accepting the appointment, with their licence and auditor registration certificate.

Q: Can the company's auditor be the liquidator? A: No. The liquidator "cannot also be an auditor for the time being of the Company and shall not have audited its accounts in the 5 years immediately preceding his appointment" (Art. 316).

Q: What must be cancelled before the trade licence? A: DET says other cancellations with local and federal government entities come first, and its Phase 2 asks for the cancellation of labour cards through MOHRE. GDRFA requires that no sponsored persons remain on the establishment card before it is cancelled.

Q: When must a closing company deregister for VAT and corporate tax? A: VAT: where deregistration is mandatory, within 30 business days from the date the obligation arose (FTA). Corporate tax: within 3 months of the date the entity ceases to exist, ceases business, dissolves or is liquidated (FTA Decision No. 6 of 2023, unofficial translation).

Q: How long can employees stay in the UAE after their Dubai residence is cancelled? A: GDRFA Dubai's card gives a grace period of 60 days after the cancellation or expiry of the residence permit. ICP's grace periods depend on the permit type.