Yes, you don't have to pay any additional tax when you close the OPC after two years.
Your OPC will be taxed @ 25% for FY 2022-23 if its total turnover or gross receipt during the previous year 2020-21 does not exceed Rs. 400 crore.
For taxation, OPC is treated the same as a Private company.
If you want to close your business in future, then you can strike off your OPC without any additional tax burden. You have to bear the ROC filing cost only for the company's closure.