8 August 2026 · How To
احتساب سقف الـ30% من EBITDA
Compute tax-adjusted EBITDA (broadly taxable income before net interest and depreciation/amortisation, excluding exempt income). Your deductible net interest is the higher of 30% of that EBITDA or AED 12 million. Compare it to your actual net interest: anything above the cap is disallowed this period and carried forward. If EBITDA is low, the AED 12m floor still protects you.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
ابنِ السقف
Follow the formula in order.
- Calculate tax-adjusted EBITDA (exclude exempt income).
- Take 30% of that EBITDA.
- Compare to the AED 12m de-minimis.
- Your cap is the higher of the two.
أوجِد المبلغ القابل للخصم
Compare the cap to your actual interest.
- Deduct net interest up to the cap.
- Disallow any excess this period.
- Carry the excess forward 10 years.
- Keep the working for the FTA.
الأسئلة الشائعة
For running the calculation.
ما هي الأرباح قبل الفوائد والضرائب والإهلاك والاستهلاك المعدّلة ضريبياً (EBITDA)؟
Broadly taxable income before net interest and depreciation/amortisation, with exempt income excluded.
هل أستخدم 30% أم 12 مليون درهم إماراتي؟
You use the higher of the two as your deductible cap.
ماذا يحدث عندما أبيع العقار؟
Then the AED 12m floor applies as your cap, protecting a larger deduction.
هل يمكن أن تُجري Exiloz الحساب؟
Yes. We compute your EBITDA, the cap and the deductible amount with full workings.
Run your interest cap
Exiloz calculates your EBITDA cap and the exact deductible interest, with workings.