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.
Illustrative figures computed in your browser — nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.