UAE Interest Deduction Limitation Calculator
What this calculator does
Under Article 30 of the Corporate Tax Law, a business can deduct its Net Interest Expenditure (interest expense minus interest income) up to the greater of 30% of tax-adjusted EBITDA or a flat AED 12,000,000 de minimis — so the cap never bites below AED 12 million, regardless of EBITDA. Any excess is disallowed for the period but can be carried forward and used in any of the next 10 tax periods. The rule doesn't apply to banks, insurance providers, or natural persons conducting business. This tool works out your deductible amount and any carried-forward excess.
Disclaimer
This calculator provides an indicative estimate for guidance purposes only. It does not cover related-party debt-specific rules, the definition of 'Interest' in full, or other adjustments the FTA's detailed interest deduction guidance covers. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any tax position decisions.
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Your Interest Deduction Position
Enter your net interest expenditure and EBITDA to see your deductible amount.
Last Updated: 14 August 2026