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UAE: Tax guide on interest deduction limitation rules

A summary of key highlights of the guide and important points for taxpayers to note.

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May 27, 2025

The Federal Tax Authority (FTA) released a comprehensive guide on interest deduction limitation rules that provides important clarifications on:

  • The various expenses that need to be considered as part of interest expenditure while calculating the taxable income.
  • The order in which the various corporate tax provisions should be applied for computing the deductible amount of interest.

Highlights of the guide include:

  • Meaning of interest
  • Deductible interest expenditure
  • General principles of deductibility of expenditure
  • Arm鈥檚 length principle
  • Specific interest deduction limitation rule (SIDLR)
  • General interest deduction limitation rule (GIDLR)
  • Exceptions to GIDLR

Read a May 2025 report prepared by the 乐鱼（Leyu）体育官网 member firm in the UAE

The 乐鱼（Leyu）体育官网 name and logo are trademarks used under license by the independent member firms of the 乐鱼（Leyu）体育官网 global organization. 乐鱼（Leyu）体育官网 International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind 乐鱼（Leyu）体育官网 International or any other member firm vis-脿-vis third parties, nor does 乐鱼（Leyu）体育官网 International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact 乐鱼（Leyu）体育官网's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

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Some or all of the services described herein may not be permissible for 乐鱼（Leyu）体育官网 audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

漏聽2025 乐鱼（Leyu）体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼（Leyu）体育官网 global organization of independent member firms affiliated with 乐鱼（Leyu）体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the 乐鱼（Leyu）体育官网 global organization please visit聽.

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