1. Corporate Tax Registration Guide
2. Guide for calculating corporate tax in Mainland
3. Small Business Relief Benefit Guide
4. Guide for calculating corporate tax in free zones
5. Guide on the tax period for corporate tax purposes
Tax Period — this is the period for which a tax return shall be filed.
How to determine the Tax Period: The period is determined based on the company's financial year (according to Article 57 of Federal Decree-Law No. 47 of 2022). Specifically, companies will become subject to UAE corporate tax from the beginning of their first financial year, which starts on June 1, 2023 (simultaneously with the introduction of corporate tax) or after this date. Thus, the start of the corporate Tax Period for a company depends on its financial cycle.
For Natural Persons (freelancers, sole establishments) the Tax Period will always be equal to the calendar year, from January 1st to December 31st.
For Juridical Persons, any 12-month period can be set in the Memorandum, usually either starting from June 1st or January 1st.
For example: