The UAE CT regime will become effective for financial years starting on or after 1 June 2023. For example:
- A business with a financial year from 1 July 2023 to 30 June 2024 will be subject to UAE CT from 1 July 2023.
- A business with a financial year from 1 January 2023 to 31 December 2023 will be subject to UAE CT from 1 January 2024.
