Cannot close account: it has withheld transfer fees

What the error means

You tried to close a token account for a Token-2022 token that charges a transfer fee. The account still holds fees withheld from earlier transfers, so Solana refuses to close it and lose that balance.

Fix

1. Run a harvest on the account so its withheld amount moves to the mint. Anyone can do this, and the spl-token CLI has a harvest-withheld-tokens subcommand.
2. Close the account again. The rent returns to your wallet.

If it still fails

• Make sure the token balance is zero as well. Only empty accounts can be closed.
• Check that you own the account.

Related: how to collect Token-2022 transfer fees and how to reclaim SOL rent.