What is the maximum offset limit for losses in a UAE tax group? If a tax group has a taxable income of AED 10 million and unutilized brought forward losses of AED 20 million, how much of the losses can be offset?
The maximum offset limit is 75% of the taxable income of the tax group for the relevant tax period. The maximum offset would be 75% of AED 10 million, which is AED 7.5 million