When did corporate tax start in the UAE?
For tax periods starting on or after 1 June 2023. The FTA's general guide, citing Article 69 of Federal Decree-Law No. 47 of 2022, states that the regime applies from then. A company with a calendar financial year had its first tax period from 1 January to 31 December 2024, with the return due by 30 September 2025.
On this page
Companies with other year ends
A company whose financial year started on 1 June 2023 was taxed from that date. One with a year starting 1 July 2023 was taxed from 1 July 2023. Losses from before a company's first tax period cannot be relieved.
The return cycle since
Each year the return and payment are due nine months after the period ends, and records are kept for seven years.
How SupaJack Construct helps
The tax module calculates corporate tax on taxable income with the AED 375,000 zero band and 9% above it, and treats client entertainment as 50% non-deductible. Taxable income starts from the ledger the projects post to, so job costs, certificates and payroll already sit in the accounts.
Related tools and guides
See the answers on the corporate tax rate, small business relief, the corporate tax return deadline, carrying tax losses forward and whether fines are deductible, plus finance and VAT in SupaJack Construct, the VAT guide for contractors and the construction accounting software page.
Worked example
A contractor with a calendar year started corporate tax on 1 January 2024. Its 2025 return was due by 30 September 2026, and its 2026 return is due by 30 September 2027.
Questions people ask
Did tax apply to 2023 for calendar-year companies?
No. Their first period began 1 January 2024.
What is the rate?
0% up to AED 375,000 of taxable income, 9% above.
Can 2023 losses be carried forward?
Not losses from before the company's first tax period.