# Can interest expenditure exceeding 30% of EBITDA be carried forward for future deduction? If yes, how long can a company carry forward excess interest expenditure?

**URL:** <https://uaectfaqs.com/t/can-interest-expenditure-exceeding-30-of-ebitda-be-carried-forward-for-future-deduction-if-yes-how-long-can-a-company-carry-forward-excess-interest-expenditure/194>\
**Category:** Deductions & Exemptions\
**Created:** [October 9, 2024, 5:05am UTC](https://uaectfaqs.com/t/can-interest-expenditure-exceeding-30-of-ebitda-be-carried-forward-for-future-deduction-if-yes-how-long-can-a-company-carry-forward-excess-interest-expenditure/194 "2024-10-09T05:05:25Z")\
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**Author:** ![FAME](https://yyz1.discourse-cdn.com/flex009/user_avatar/uaectfaqs.com/fame/32/7_2.png) [@FAME](https://uaectfaqs.com/u/FAME)\
**Post date:** [October 9, 2024, 5:05am UTC](https://uaectfaqs.com/t/can-interest-expenditure-exceeding-30-of-ebitda-be-carried-forward-for-future-deduction-if-yes-how-long-can-a-company-carry-forward-excess-interest-expenditure/194/1 "2024-10-09T05:05:25Z")

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Yes, any net interest expenditure exceeding the 30% EBITDA cap can be carried forward and deducted over the subsequent period, as per the provisions of Article 30 of the UAE Corporate Tax Law.  
A company shall carry forward excess interest expenditure for up to ten years and deduct it against future tax periods, provided the amount does not exceed the 30% EBITDA limit for the respective period.