Meals, travel and gifts

I combined a business trip with a holiday. What can I deduct?

Depends on the details: keep good documents

In short: Only the business part. Costs that are clearly for business (conference fee, hotel on business days) count; holiday days and family costs do not. Shared costs, like the flight, need a fair split.

The basic rule

When a cost has more than one purpose, the part you can clearly link to the business counts, plus a fair and reasonable share of any shared part.

When it is different

If the main purpose is business and the leisure part is minor, a larger share of the flight may be reasonable.
If the main purpose is a holiday with one meeting, most of the trip is personal.
Family members' costs are personal in every case.

Documents to keep

Itinerary showing business days and leisure days
Evidence of the business meetings
Your calculation of the split

How safe is it?

Depends on the details: keep good documents Medium: the split is a judgement call, so write down how you made it.

When to ask a professional

Ask if the trip is expensive or the business purpose is thin. Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.

If you pay no Corporate Tax this year (Small Business Relief): If you use Small Business Relief this year, you pay no Corporate Tax anyway, so this cost does not change your tax for that year. Keep the documents anyway: they back up your income figure, and they matter if you stop qualifying later.

Check it with the free calculator: Small Business Relief calculator →

Sources

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation) — Art. 28(3)
FTA Corporate Tax Guide: Determination of Taxable Income (CTGDTI1) — Expenditure incurred for more than one purpose

Last verified: 19 October 2026

General information, not tax advice. Your situation may differ.

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