8 Common UAE Corporate Tax Filing Mistakes to Avoid 2026
The UAE corporate tax law requires businesses to register and file annual tax returns. Despite…
The UAE corporate tax law allows businesses to carry forward tax losses to offset against future taxable income.
A tax loss also arises where a Taxable Person has negative taxable income for a tax period. This does not eliminate filing obligations. Tax loss may affect future income taxable computation for financial years beginning on or after 1 June 2023 under the CT framework.
The FTA’s tax returns guide also includes dedicated Tax Loss schedules where Taxable Persons must:
- Disclose losses brought forward
- Reflect losses utilized in the current taxable period
- Track remaining balances carried forward to future fiscal years.
Note
When Small Business Relief (SBR) is applied, tax losses cannot accrue and be used or generated for that period. Loss utilization is effectively paused for that year.
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