UAE Federal Tax Authority Issues New Guidance on Corporate Tax Losses

The UAE Federal Tax Authority has issued Basic Tax Information Bulletin - Small Business, dated 30 July 2026, which provides guidance as 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 small business operation (referred to as 'small business') and wants to understand:

• When should a small business register for Corporate Tax?
• What are the exceptions to the requirement of registering for Corpo…