Tools · CORPORATE TAX · LOSSES
Tax loss carry-forward calculator (UAE CT)
Losses carry forward forever, but each year they may only absorb three-quarters of the income in front of them. Enter both numbers and watch the cap work.
Losses used (75% cap)
AED 750,000
Taxable income after offset
AED 250,000
Tax payable
AED 0.00
Losses carried onward
AED 50,000
The offset is capped at 75% of the period's income (AED 750,000); tax runs on the remainder at the standard bands (0% to AED 375,000, then 9%). Remember the survival tests: an ownership change over 50% needs the same-or-similar business to continue, and losses from Small Business Relief periods never carry at all.
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.