Can you claim VAT on Salik tollsin the UAE?
Last reviewed
- Can you recover the VAT?
- Depends
- VAT charged
- 5%
- Corporate tax
- Deductible
Recoverable on Salik since June 2026 for business journeys. Blocked for commuting.
Still being confirmed. Salik charges 5% VAT in Dubai from 1 June 2026. The position on Abu Dhabi's Darb tolls isn't confirmed, so don't claim VAT on Darb unless you hold a tax invoice showing it.
When you can claim the VATand when it's blocked
You can claim
- Since 1 June 2026, Salik charges 5% VAT on toll crossings and tag activation.
- VAT is recoverable for business journeys in vans, trucks, or pool cars.
You can't claim
- Personal journeys, including commuting in a company car available for personal use, are blocked.
- Don't claim VAT on tolls before June 2026 unless you hold a tax invoice showing it.
Worked examplesand why they land that way
- Recoverable
Delivery van crossing Al Garhoud 40 times a month
Since 1 June 2026, Salik charges 5% VAT on each crossing. A delivery van has no personal use, so the VAT on all 40 crossings is recoverable.
- Blocked
Employee's private weekend trips
Private journeys aren't a business cost, so the VAT on those crossings is blocked.
What to keepand what to watch
Documents you need
Salik tax invoice or account statement showing VAT and TRN.
Corporate tax
Deductible. Toll violation fines are not deductible.
GL account: Vehicle: parking and tolls
Common mistakes
Still coding Salik as outside scope after June 2026.
What changed recently
5% VAT on Salik from 1 Jun 2026; previously treated as outside scope.
Questions peopleask about this
When did Salik start charging VAT?
Salik has charged 5% VAT on toll crossings and tag activation since 1 June 2026. Before that it was treated as outside scope, so don't claim VAT on earlier tolls unless you hold a tax invoice showing it.
Is there VAT on a Salik top-up?
No. Topping up isn't a purchase yet. The VAT appears on the crossings.
What about Abu Dhabi's Darb tolls?
That position isn't confirmed yet. Don't claim VAT on Darb unless you hold a tax invoice showing it.
Relatedexpenses
- Parking and Valet Depends
- Fuel and Gas Depends
- Car Rental Depends
- Vehicle maintenance Depends
