8 August 2026 · Dubai SME
قابلية خصم فوائد القروض للمنشآت الصغيرة والمتوسطة في دبي
For most Dubai SMEs, business-loan interest is fully deductible for corporate tax, because their Net Interest Expenditure is well under the AED 12 million safe harbour, so the 30% EBITDA cap never applies. The cap only matters for heavily financed or leveraged businesses. Interest paid to related parties is subject to a separate specific rule and the arm's length principle.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
معظم المنشآت الصغيرة والمتوسطة تخصم بالكامل
The safe harbour covers ordinary borrowing.
- Net interest under AED 12m is fully deductible.
- The 30% cap does not apply below the threshold.
- Ordinary bank loans rarely hit the cap.
- Keep the interest genuinely business-related.
عندما يصبح الأمر معقّداً
Leverage and related loans need care.
- Heavily financed businesses may hit the cap.
- Related-party loans face a separate rule (Article 31).
- Owner/connected-person loans must be arm's length.
- Personal borrowing is not deductible.
الأسئلة الشائعة
For Dubai owner-managed businesses.
هل فوائد قرض أعمالي قابلة للخصم؟
Usually yes. Most Dubai SMEs have net interest under AED 12m, so it is fully deductible and the 30% cap does not apply.
كم يمكن أن يكلّف التفتيش الحقيقي
Related-party and connected-person loan interest faces a separate specific rule and must be at arm's length.
هل فوائد القرض الشخصي قابلة للخصم؟
No. Only genuine business-related interest is deductible for corporate tax.
هل يمكن أن تراجع Exiloz خصوم الفائدة لديّ؟
Yes. We confirm your interest is deductible and structured correctly.
Is your interest deductible?
Exiloz confirms your Dubai business is deducting loan interest correctly.