UAE Federal Tax Authority Issues New Guidance on Corporate Tax Losses

The UAE Federal Tax Authority has issued Basic Tax Information Bulletin - Corporate Tax Losses, dated 25 June 2026. The guidance is provided in a series of questions and answers as follows:

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1 Who should read this information bulletin?

Anyone who is responsible for the tax affairs of a Taxable Person who wants to understand:

• What is a Tax Loss?
• What is not a Tax Loss?
• What relief is available for Tax Losses?
• How does relief for carried forward Tax Losses work?
• What are the limitatio…