The fixed timeframe — typically 12 months — for which a UAE business prepares its financial statements and files its corporate tax return. Most UAE entities use January to December, though the Federal Tax Authority (FTA) allows different fiscal years with approval.
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)
