UAE Corporate Tax Loss Carry-Forward Calculator
What this calculator does
Under Article 37 of the Corporate Tax Law, tax losses can be carried forward indefinitely — there's no expiry — but only up to 75% of that period's taxable income can be offset in any single tax period, so at least 25% of each profitable year stays taxable. Carry-forward is only preserved if at least 50% ownership continuity is maintained (or, failing that, the business continues the same or a similar activity) — otherwise the losses are forfeited entirely. This tool projects, assuming a constant annual taxable income, how many tax periods it takes to fully use up your loss balance.
Disclaimer
This calculator provides an indicative estimate for guidance purposes only, based on a simplified constant-income projection — real businesses rarely have identical taxable income every year. It does not review the detailed mechanics of the ownership continuity or same-or-similar-business tests. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any tax position decisions.
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Your Loss Utilisation Projection
Enter your figures to see your loss carry-forward projection.
Last Updated: 15 August 2026