These steps apply to Personal PayPal accounts. If you have a Business account, please log in to your account to see the steps that apply to you. If you close your PayPal account, it can’t be reopened. Any scheduled or incomplete transactions are canceled. You can’t close your account if there are limitations, unresolved issues, or a balance. Also, if you have an email address on your account that you haven’t confirmed, remove it from your account before you close it. To close your account: Log in to your PayPal account. Click the Profile icon next to "Log Out." Click Close your acccount under "Account options."
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