UAE Corporate Tax Group Loss Relief Calculator

What this calculator does

Article 38 lets one UAE group company transfer a current-year tax loss to another group company, for that company to offset against its own taxable income — without the two companies forming a full Tax Group under Article 40. The loss transferred can't exceed 75% of the receiving company's taxable income for that period, the same cap that applies to carrying a loss forward. This tool checks the headline eligibility conditions and works out how much loss can be transferred.

Disclaimer

This tool checks the three headline conditions for Group Loss Relief — at least 75% common ownership held continuously, matching financial year ends, and neither company being an Exempt Person or Qualifying Free Zone Person — but doesn't review every detail, such as matching accounting standards or the specific mechanics of indirect ownership through intermediate entities. 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, before making any tax position decisions.

Enter your details

Does one company own at least 75% of the other, or does a third party own at least 75% of both — held continuously from the start of the loss period to the end of the offset period?

Do both companies' financial years end on the same date?

Are both companies UAE-resident juridical persons, with neither one an Exempt Person nor a Qualifying Free Zone Person?

Tax Loss Available to Transfer (AED)

Receiving Company's Taxable Income Before Offset (AED)

Your Group Loss Relief Position

Answer the questions above to check your group loss relief position.

Last Updated: 15 August 2026