8 August 2026 · Definition
ما الذي يُعَدّ صافي نفقات الفوائد
Net Interest Expenditure is your interest expenditure for the tax period less your taxable interest income. Interest is defined broadly under the corporate-tax law: it includes not only bank and loan interest but amounts economically equivalent to interest, such as the finance element of certain instruments and payments. Getting the definition right decides whether the 30% cap and de-minimis apply.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
المصروف ناقص الدخل
It is a net figure for the period.
- Start with interest expenditure for the period.
- Deduct taxable interest income.
- The result is Net Interest Expenditure.
- This is what the cap applies to.
أكثر من القروض المصرفية
The definition reaches wider than you think.
- Bank and loan interest.
- Amounts economically equivalent to interest.
- Finance elements of certain payments.
- Review all financing arrangements.
الأسئلة الشائعة
For measuring the figure correctly.
هل تُحتسب فوائد البنوك فقط؟
No. Interest is defined broadly to include amounts economically equivalent to interest, not just bank loans.
هل أخصم دخل الفوائد مقابلةً؟
Yes. Net Interest Expenditure is interest expenditure less taxable interest income.
لماذا يهمّ التعريف؟
It determines whether your net interest exceeds AED 12m and how much is subject to the 30% cap.
هل يمكن أن تحسب Exiloz الرقم؟
Yes. We identify all in-scope interest and calculate your net figure.
Measure your net interest
Exiloz identifies all in-scope interest and computes your net figure for the cap.