While the calendar year (1 January to 31 December) is the default for most UAE businesses, the FTA permits alternative fiscal years — for example, a UK-headquartered parent may require its UAE subsidiary to follow a 31 March year-end to align with group reporting. The fiscal year is set at corporate tax registration and determines all downstream filing deadlines, including the corporate tax return due nine months after year-end. Startups incorporated mid-year may have a first accounting period shorter than 12 months.
See also: Accounting Period, Corporate Tax Return, Financial Statements
