The cost of driving through Dubai's Salik toll gates will increase during peak hours from Friday morning.
Motorists travelling during busy hours will pay Dh6, while the off-peak rate is Dh4.
The emirate's transport authority announced in November that the peak rates will apply mornings between 6am and 10am and evenings from 4pm to 8pm. Off-peak charges, between 10am and 4pm and from 8pm to 1am, will remain at Dh4.
The gates will be free to cross between 1am and 6am. The toll will also be Dh4 on Sundays, excluding public holidays, special occasions or major events.
The rates will remain the same during Ramadan, however the timings will be slightly different. The peak hours during the holy month will be from 9am to 5pm, with off-peak hours being from 7am to 9am and 5pm to 2am.
The gates will be free to cross between 2am and 7am during Ramadan.
Two new Salik gates in Dubai – at the Business Bay Crossing on Al Khail Road and at Al Safa South on Sheikh Zayed Road – were activated in November, which took the number of toll gates in the emirate to 10.
How do the new Salik fees work?
The emirate's transport authority said peak rates will apply between 6am to 10am and 4pm to 8pm. Off-peak charges are between 10am and 4pm and from 8pm to 1am will remain at Dh4.
The gates will be free to cross between 1am and 6am. The toll will also be Dh4 on Sundays, excluding public holidays, special occasions or major events.
The variable rates will start at the end of January.
Why Dubai introduced toll gates?
The Salik system was introduced in 2007 to ease traffic congestion, raise state revenue and encourage residents to use public transport. The first two gates came up in Gharoud and Barsha, with Safa and Maktoum bridge gates added a year later. In 2013, three gates were introduced at Airport tunnel, and two at Mamzar – south and north. In 2018, the Jebel Ali gate was introduced.
Motorists are charged to pass through each gate, with the amount deducted automatically from tags fixed to vehicle windscreens. The tags can be purchased online or at service stations, and topped up online or through recharge cards.
The toll gates:
- Al Barsha
- Al Garhoud
- Al Maktoum
- Al Mamzar South
- Al Mamzar North
- Al Safa
- Al Safa (South)
- Airport Tunnel
- Jebel Ali
- Business Bay
Penalties
Every vehicle must have a Salik tag, with new vehicle owners given 10 days to install and activate one.
Passing through Salik gates without a tag will incur a fine of Dh100 for the first offence, Dh200 for the second offence and Dh400 every time after that.
There’s currently no daily cap on Salik, with every gate currently charging a fee of Dh4 every single time a vehicle passes through.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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The cost of Covid testing around the world
Egypt
Dh514 for citizens; Dh865 for tourists
Information can be found through VFS Global.
Jordan
Dh212
Centres include the Speciality Hospital, which now offers drive-through testing.
Cambodia
Dh478
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Zanzibar
AED 295
Zanzibar Public Health Emergency Operations Centre, located within the Lumumba Secondary School compound.
Abu Dhabi
Dh85
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UK
From Dh400
Heathrow Airport now offers drive through and clinic-based testing, starting from Dh400 and up to Dh500 for the PCR test.
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Started: August 2020
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