Can you claim VAT on it?Search any UAE business expense.
Type what's on the card statement, like Salik, Careem, or AWS. You'll see whether the VAT comes back, what blocks it, and how corporate tax treats it, across 42 types of business spend.
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42 expenses
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Vehicles and transport
Fuel, tolls, parking, rentals, and rides. Most answers turn on whether a car is available for personal use.
- DependsCar RentalRecoverable for short business hires. Blocked once a car is available for anyone's personal use.
- DependsFuel and GasRecoverable for vans and pool cars. Only the business share for cars also driven privately.
- DependsParking and ValetRecoverable for business trips, including Parkin since June 2026. Blocked for commuter parking.
- No VAT to recoverPublic transportNo VAT on metro, bus, tram, or ferry fares.
- DependsTaxisNo VAT on the fare. The app's booking fee carries 5% you can claim for business rides.
- DependsTollsRecoverable on Salik since June 2026 for business journeys. Blocked for commuting.
- DependsVehicle maintenanceRecoverable for vans and pool cars. Only the business share for cars also used privately.
People and benefits
Spend on your team, where the line falls between a business cost and a personal benefit.
- DependsClothingRecoverable for uniforms and safety gear. Blocked for everyday clothes.
- DependsGroceries and SupermarketsRecoverable for the office pantry. Blocked for groceries staff take home.
- DependsHealth and wellnessUsually blocked for gyms and wellness perks. Recoverable for medical checks the law requires.
- DependsLaundryRecoverable for uniforms and business linen. Blocked for personal laundry.
- RecoverableTraining and UpskillingRecoverable for job-related courses and exams. Qualifying degrees are zero-rated.
Office and equipment
Laptops, furniture, supplies, and subscriptions for running the office. Mostly recoverable.
- RecoverableBooks and NewspapersRecoverable for work reading, with reverse charge on foreign subscriptions.
- RecoverableElectronicsRecoverable on laptops and equipment. Staff phones need a written policy first.
- RecoverableFurnitureRecoverable for office furniture. Blocked for free staff housing unless a contract requires it.
- RecoverableOffice suppliesRecoverable on stationery and consumables with a tax invoice.
Property and facilities
Rent, utilities, repairs, and materials. Commercial property is recoverable; residential and staff housing usually isn't.
- DependsBuilding materialsUsually recoverable for office fit-out and repairs. Apportioned or blocked for residential and staff housing.
- DependsProperty expenseRecoverable on office, shop, and warehouse rent. Residential rent carries no VAT.
- DependsProperty maintenance servicesRecoverable for commercial premises. Apportioned or blocked for residential and staff housing.
- DependsUtilitiesRecoverable for business premises. Blocked for free staff housing unless required.
Meals and entertainment
Restaurants, delivery, bars, and hospitality. Who's at the table decides the answer.
- BlockedAlcohol and BarsBlocked. Bars charge 5%, but drinks with clients or staff can't be claimed.
- BlockedEntertainmentBlocked for clients and free staff events. Modest meals during a business meeting are the main exception.
- DependsFood deliveryRecoverable for working meals and business trips. Blocked for routine free team lunches.
- DependsRestaurantsUsually blocked for client meals and team dinners. Recoverable for meals on business trips.
Travel
Flights, hotels, and the extras around a business trip.
- No VAT to recoverAirline expenseNo VAT on the fare to claim. Agency fees and lounge access can carry 5% you can recover.
- DependsHotels and lodgingRecoverable for staff on business trips in the UAE. Blocked when you're putting up a client.
- DependsTravel Misc.Recoverable on UAE travel extras like insurance. Foreign VAT can't be claimed here.
Technology
Software, cloud, and connectivity, often billed from abroad under reverse charge.
- RecoverableCloud ComputingRecoverable for business use, through reverse charge when the provider bills from abroad.
- DependsInternet and PhoneRecoverable for office lines. Staff mobile plans need a written policy first.
- RecoverableSaaS/softwareRecoverable for business use, often through reverse charge since many vendors bill from abroad.
Marketing
Ads, sponsorships, and gifts, with the AED 500 gift rule to watch.
- RecoverableAdvertising/marketingRecoverable, including ads billed from abroad once you add the reverse charge.
- DependsFlowers/GiftsUsually recoverable for client gifts under AED 500 per person a year. Blocked for gifts to staff.
- DependsJewelleryRecoverable as a client gift, with a deemed supply over AED 500. Blocked for personal use.
Finance and banking
Bank fees and insurance, where explicit fees carry VAT and margin-based services don't.
Professional services
Advisers, consultants, and freelancers. A valid TRN is what makes the VAT claimable.
Government and compliance
Visas, licenses, and government fees, where the fee itself carries no VAT but the service charge can.
Logistics
Couriers, freight, and imports, including how import VAT gets recovered.
Community
Donations and sponsorships, which VAT treats very differently.
What changedin 2026
- New VAT rules: no more self-invoicing under reverse charge, and input VAT linked to evasion can be denied.
- Salik tolls and Dubai's Parkin public parking now charge 5% VAT.
- Supplier checks under FTA Decision No. 13 of 2026 before you claim input VAT.
- E-invoicing becomes mandatory for businesses with revenue of AED 50m or more.
The rules behindevery answer
- R01Entertainment for non-employeesVAT on hospitality for clients, prospects, officials, shareholders, owners, and investors is blocked for most businesses.
- R02Free benefits for employeesVAT on goods or services given free to employees for their personal benefit is blocked, unless legally required, required by contract or documented policy as normal business practice, or treated as a deemed supply.
- R03Motor vehiclesVAT on buying, leasing, or renting a motor vehicle (up to 10 seats) is blocked if it is available for anyone's personal use.
- R04Business travel exceptionsHotel stays and subsistence meals for employees traveling on business are not entertainment, so VAT is recoverable.
- R05Mobile phonesRecovery on staff phones and plans needs a documented policy in place in advance, business need, valid tax invoices, and controls on personal use.
- R06Gifts and samplesGifts over AED 500 per recipient in 12 months are deemed supplies. Total output VAT on deemed supplies is reduced by AED 2,000 per 12 months.
- R07Reverse chargeServices bought from overseas suppliers not registered in the UAE: account for 5% yourself. No self-invoice needed from 1 Jan 2026, but keep support.
- R08Tax invoicesInput VAT needs a valid tax invoice. Simplified tax invoices are allowed for supplies under AED 10,000. Where an e-invoice is required, you must hold it in e-invoice format to recover.
- R09Supplier due diligenceThe FTA can deny input VAT linked to tax evasion where you knew or should have known. FTA Decision No. 13 of 2026 sets the expected checks from 1 Oct 2026.
- R10Five-year limitExcess input VAT must be used or refunded within five years from the end of the period it arose, or it lapses.
- R11E-invoicingMandatory e-invoicing: revenue AED 50m+ from 1 Jan 2027; below AED 50m from 1 Jul 2027; government from 1 Oct 2027.
- R12CT: entertainmentOnly 50% of entertainment for clients, shareholders, suppliers, and other business contacts is deductible.
- R13CT: non-deductible itemsFines and penalties (except contract damages), bribes, donations to non-qualifying entities, recoverable VAT, and corporate tax itself are not deductible.
- R14Partial exemptionBusinesses that make exempt supplies (e.g. residential leasing, margin-based financial services) apportion input VAT on shared costs.
- R15Salik and Parkin5% VAT applies to Salik tolls, tag activation, and Parkin public parking in Dubai from 1 Jun 2026.
General treatment for VAT-registered UAE mainland businesses making fully taxable supplies. Free zones, partial exemption, government entities, and the facts of a specific purchase can change the answer. This guide isn't tax advice.