Most UAE entities run January to December, but the Federal Tax Authority (FTA) permits a different fiscal year — for example, April to March — subject to approval on registration. Your accounting period is locked in when you register for corporate tax; changing it later requires FTA authorisation.
Pro tip: If your business was incorporated mid-year, your first accounting period can be shorter than 12 months. Confirm this with your accountant at incorporation — getting it wrong creates filing deadline confusion.
See also: Fiscal Year, Corporate Tax Return, Federal Tax Authority (FTA)
