diff --git a/solana/vm/instructions_close_deposit_account_if_empty.go b/solana/vm/instructions_close_deposit_account_if_empty.go
new file mode 100644
index 0000000..2546169
--- /dev/null
+++ b/solana/vm/instructions_close_deposit_account_if_empty.go
@@ -0,0 +1,83 @@
+package vm
+
+import (
+	"crypto/ed25519"
+
+	"github.com/code-payments/ocp-server/solana"
+)
+
+const (
+	CloseDepositAccountIfEmptyInstructionArgsSize = 1 // bump
+)
+
+type CloseDepositAccountIfEmptyInstructionArgs struct {
+	Bump uint8
+}
+
+type CloseDepositAccountIfEmptyInstructionAccounts struct {
+	VmAuthority ed25519.PublicKey
+	Vm          ed25519.PublicKey
+	Depositor   ed25519.PublicKey
+	DepositPda  ed25519.PublicKey
+	DepositAta  ed25519.PublicKey
+	Destination ed25519.PublicKey
+}
+
+func NewCloseDepositAccountIfEmptyInstruction(
+	accounts *CloseDepositAccountIfEmptyInstructionAccounts,
+	args *CloseDepositAccountIfEmptyInstructionArgs,
+) solana.Instruction {
+	var offset int
+
+	// Serialize instruction arguments
+	data := make([]byte, 1+CloseDepositAccountIfEmptyInstructionArgsSize)
+
+	putCodeInstruction(data, CodeInstructionCloseDepositAccountIfEmpty, &offset)
+	putUint8(data, args.Bump, &offset)
+
+	return solana.Instruction{
+		Program: PROGRAM_ADDRESS,
+
+		// Instruction args
+		Data: data,
+
+		// Instruction accounts
+		Accounts: []solana.AccountMeta{
+			{
+				PublicKey:  accounts.VmAuthority,
+				IsWritable: true,
+				IsSigner:   true,
+			},
+			{
+				PublicKey:  accounts.Vm,
+				IsWritable: true,
+				IsSigner:   false,
+			},
+			{
+				PublicKey:  accounts.Depositor,
+				IsWritable: false,
+				IsSigner:   false,
+			},
+			{
+				PublicKey:  accounts.DepositPda,
+				IsWritable: false,
+				IsSigner:   false,
+			},
+			{
+				PublicKey:  accounts.DepositAta,
+				IsWritable: true,
+				IsSigner:   false,
+			},
+			{
+				PublicKey:  accounts.Destination,
+				IsWritable: true,
+				IsSigner:   false,
+			},
+			{
+				PublicKey:  SPL_TOKEN_PROGRAM_ID,
+				IsWritable: false,
+				IsSigner:   false,
+			},
+		},
+	}
+}
diff --git a/solana/vm/types_code_instruction.go b/solana/vm/types_code_instruction.go
index 74d5d5d..b39cea9 100644
--- a/solana/vm/types_code_instruction.go
+++ b/solana/vm/types_code_instruction.go
@@ -29,6 +29,7 @@ const (
 	CodeInstructionCancelSwap
 	CodeInstructionCloseSwapAccountIfEmpty
 	CodeInstructionTransferForSwapWithFee
+	CodeInstructionCloseDepositAccountIfEmpty
 )
 
 func putCodeInstruction(dst []byte, v CodeInstruction, offset *int) {