EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) under UAE Corporate Tax laws is defined by Ministerial Decision No. 126 of 2023.
EBITDA is calculated by adjusting the Taxable Income with Net Interest Expenditure, Depreciation, and Amortization. Any interest income or expenditure related to financial assets or liabilities held before 9 December 2022 is also included.