8 August 2026 · Carry Forward
ترحيل الفائدة غير المسموح بها
Net interest you cannot deduct because of the 30% cap is not lost. It carries forward for up to ten tax periods and can be deducted in a later period where your interest is below the cap and you have headroom. You must track the carried-forward balance and use it within the ten-year window, so record-keeping is essential.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
خصم مستقبلي
Disallowed interest waits for headroom.
- Excess over the cap carries forward.
- Up to ten tax periods.
- Deducted when you are below the cap later.
- A real, valuable future deduction.
تتبّعه واستخدمه
You only keep it if you record it.
- Maintain the carried-forward balance.
- Apply it in periods with headroom.
- Use it within the 10-year window.
- Reconcile it on each return.
أدلة ذات صلة
الأسئلة الشائعة
For managing capped interest over time.
هل أخسر الفائدة التي لا يمكنني خصمها؟
No. It carries forward for up to ten tax periods and can be deducted later when you have headroom under the cap.
لكم يمكنني ترحيله؟
Up to ten tax periods from the period in which it was disallowed.
متى يمكنني استخدامه؟
In a later period where your net interest is below the cap and there is headroom to absorb it.
هل يمكن أن تتتبّع Exiloz ترحيلي؟
Yes. We maintain the balance and apply it when the headroom appears.
Never lose an interest deduction
Exiloz tracks your disallowed interest and uses it the moment headroom appears.