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What is the first Tax Period for Corporate Tax?

Answered by TI from the Federal Tax Authority’s own law · 25 September 2026. Guidance, not tax advice: rely on the official text.

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It depends on who you are: for a company, your first Tax Period is your first financial year; for an individual running a business, it's the 2024 calendar year (or later year) in which you first had to register.

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The detail

For a juridical person, the first Tax Period is the same as its first Financial Year under the Commercial Companies Law (or equivalent), running from incorporation to the end of that year, with subsequent Tax Periods being consecutive 12-month periods. For a natural person conducting a Business, the Tax Period is always the Gregorian calendar year, so the earliest possible first Tax Period is 2024, subject to meeting the AED 1 million turnover threshold that triggers registration.12

What the law says

  • A juridical person's first Tax Period mirrors its first Financial Year under the Commercial Companies Law, per FTA guidance.1 Based on FTA guidance
  • A natural person's Tax Period is the Gregorian calendar year, with the earliest first Tax Period being 2024, per FTA guidance.2 Based on FTA guidance

What it depends on

  • For a natural person, a first Tax Period only arises once turnover from Business activities exceeds AED 1 million in that calendar year, triggering a registration obligation.2 Based on FTA guidance
  • For a juridical person, the first Tax Period depends on when its first Financial Year under the Commercial Companies Law starts and ends, which can range from under 6 months to over 12 months.1 Based on FTA guidance

Check before you rely on it

  • Confirm whether you are a natural person or a juridical entity for Corporate Tax purposes
  • If a company, check your first Financial Year end date under your incorporation documents
  • If an individual, confirm the date your turnover from Business activities first exceeded AED 1 million
Sources (2) — read the official text
  1. 1First Tax Period of juridical personFTA guidance
    Read the article
    31 March 2024 (9 months and 20 days) (i.e. وسيتم إعداد أول قوائم مالية لهذه الشركة،)2024 from 11 June 2023 to 31 March 2024) and .للفترة ذاتها the first financial statements for this company will be prepared for the same period. Where this company is a Taxable Person في حال كانت هذه الشركة خاضعا ً للضريبة under the Corporate Tax Law, its first Tax تكون الفترة،بموجب قانون ضريبة الشركات Period will be the same as the first Financial الضريبية األولى للشركة هي ذات السنة المالية Year under the Commercial Companies Law 11 األولى بموجب قانون الشركات التجارية (من .)2024 مارس31 حتى2023 يونيو (from 11 June 2023 to 31 March 2024). Subsequent Tax Period will be from 1 April أبريل1 ستكون الفترة الضريبية الالحقة من 2024 to 31 March 2025 and thereafter for وهكذا بالنسبة،2025 مارس31 حتى2024 .ً) شهرا12( للفترات الالحقة البالغة كل منها the same 12-month periods. :2024 يناير2 يتم تأسيس شركة في.2 2. A company is incorporated on 2 January 2024: ) من قانون الشركات التجارية28( بموجب المادة Under Article 28 of the Commercial يناير2 تكون السنة المالية األولى للشركة من Companies Law, the first Financial Year of 30 شهراً و14( 2025 مارس31 حتى2024 the company will be from 2 January 2024 ويتم إعداد أول قوائم مالية لهذه الشركة،)ًيوما to 31 March 2025 (14 months and 30 days) .للفترة ذاتها and the first financial statements for this company will be prepared for the same period. Where this company is a Taxable Person في حال كانت هذه الشركة خاضعا ً لضريبة بموجب under the Corporate Tax Law, its first Tax تكون الفترة الضريبية،قانون ضريبة الشركات Period will be the same as the first Financial األولى للشركة هي ذات السنة المالية األولى Year under the Commercial Companies Law يناير2 بموجب قانون الشركات التجارية (من .)2025 مارس31 حتى2024 (from 2 January 2024 to 31 March 2025). Subsequent Tax Period will be from 1 April أبريل1 ستكون الفترة الضريبية الالحقة من 2025 to 31 March 2026 and thereafter for وهكذا بالنسبة،2026 مارس31 حتى2025 .ً) شهرا12( للفترات الالحقة البالغة كل منها the same 12-month periods. 11/31
    Official PDF, p. 11Captured from the FTA website on 8 Sep 2026
  2. 2Taxation of Natural Persons under the Corporate Tax LawFTA guidance
    Read the article
    Tax Return will be due in line with ordinary time limits (9 months from the end of the Tax Period) (see Section 6.5). The Tax Deregistration will not be approved where the natural person has not filed all the required Tax Returns, including the Tax Return for the Tax Period up to and including the date of cessation, and paid all due Corporate Tax and Administrative Penalties.44 In the event that a natural person submits an application for deregistration and then in the same year commenced a new Business or Business Activity following deregistration, the suspended Tax Registration Number is reactivated.45 6.2.2. Death of the Taxable Person In instances where a natural person conducting Business or Business Activities dies, the natural person ceases to be a Taxable Person. The settlement of any outstanding Corporate Tax liabilities due from the natural person prior to the date of death, shall be made in accordance with the provisions of Article 42(1) of the Tax Procedures Law. These apply as follows: • • For Corporate Tax Payable due prior to the date of death, settlement shall be made from the value of the elements of the estate or income arising thereof prior to distribution among the heirs or legatees. If it transpires after the distribution of the estate that there is Corporate Tax Payable still outstanding, recourse shall be had against the heirs and legatees for settlement of such outstanding tax each to the extent of their share in the estate, unless a clearance certificate has been obtained from the FTA for the estate representative or any of the heirs. 6.3. Tax Period The Tax Period for a natural person who conducts Business or Business Activity that is subject to Corporate Tax, shall be the Gregorian calendar year. The Gregorian calendar year runs from 1 January until 31 December. The first potential Tax Period for a natural person is the 2024 Gregorian calendar year. A natural person starting their Business or Business Activity on 1 October 2024 would need to assess whether they exceed the AED 1 million threshold on 31 December 2024. If this is the case, they would need to register for Corporate Tax purposes and their first Tax Period would be the Gregorian calendar year commencing on 1 January 2024 and ending on 31 December 2024. They would need to file their Corporate Tax return before the end of September 2025. 44 Article 52(2) of the Corporate Tax Law. 45 Article 6(3) of Cabinet Decision No. 74 of 2023. Corporate Tax Guide | Taxation of natural persons under the Corporate Tax Law | CTGTNP1 39
    Official PDF, p. 40Captured from the FTA website on 8 Sep 2026
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Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer

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