17/09/2026
π° Is Your Business Deducting All Its Interest Expense?
Under UAE Corporate Tax, interest expense may be subject to deduction limitations. Understanding the General Interest Deduction Limitation Rule can help businesses correctly determine the deductible and restricted portion of their net interest expenditure.
π AED 12 Million threshold
π 30% of Adjusted EBITDA
π Restricted interest may be carried forward, subject to applicable rules
Swipe through the example to see how the calculation works. π
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