8 August 2026 · Safe Harbour
حدّ الأهمية النسبية البالغ AED 12 million
The interest limitation includes a safe harbour: a business can always deduct net interest up to AED 12 million, and if its Net Interest Expenditure for the tax period is AED 12 million or less, the 30% EBITDA cap does not apply at all. This is why most Dubai SMEs never have to run the EBITDA calculation — their net interest is well below the threshold.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
أرضية للخصم
You can always deduct up to AED 12m.
- Net interest of AED 12m or less is fully deductible.
- The 30% cap simply does not apply.
- The cap is the higher of 30% EBITDA and AED 12m.
- Most SMEs never exceed the threshold.
فوق AED 12 مليون
Cross the line and the cap engages.
- Above AED 12m net interest, apply the cap.
- The cap is the higher of 30% EBITDA and AED 12m.
- Excess over the cap is disallowed.
- Disallowed interest carries forward 10 years.
الأسئلة الشائعة
For businesses near the AED 12m line.
هل أحتاج إلى حساب الـ30% إذا كانت فوائدي صغيرة؟
No. If your Net Interest Expenditure is AED 12 million or less, the 30% cap does not apply.
هل مبلغ 12 مليون درهم لكل شركة أم لكل مجموعة؟
It applies per taxable person / tax period; groups should consider how it applies to the group's position.
هل الحد الأدنى (de-minimis) هو حد الخصم؟
The limit is the higher of 30% of EBITDA and AED 12m, so AED 12m is a floor, not always the ceiling.
هل يمكن أن تؤكد Exiloz أنني دون الحد؟
Yes. We confirm whether your net interest is within the safe harbour.
Are you under AED 12m?
Exiloz confirms whether the safe harbour keeps your interest fully deductible.