Services · Excise Tax
Excise Tax Liabilities in Dubai
Leading the market in excise tax services in Dubai, our expert excise advisors help you optimize your tax liabilities — from registration and digital tax stamps to the new sugar-based tiered model for sweetened drinks.
- FTA Approved Tax Agency
- 100% Rate on Energy Drinks
- Tiered Sugar Model From 1 Jan 2026
Excise Tax in the UAE
Optimize your excise tax liabilities in the UAE
Excise tax is a form of indirect tax levied on specific goods which are typically harmful to human health or the environment. In 2017 the UAE Government imposed the excise tax law to safeguard the health of its residents.
Most recently, Cabinet Decision No. (197) of 2025 — effective 1 January 2026 — replaced the flat-rate excise tax on sweetened drinks with a tiered, sugar-based model designed to encourage reformulation toward healthier products.
Businesses who intend to import, produce, stockpile excisable goods or act as a warehouse keeper are required to register for an Excise TRN a minimum of 30 days before the start of their operation.
- Register at least 30 days before operations begin
- Energy drinks remain at 100% of the excise price
- Sweetened drinks: tiered per-litre model from 1 Jan 2026
- Emirates Conformity Certificate required from MoIAT
What Is Excisable?
What goods are considered excisable?
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Tobacco & Tobacco Products
All items listed within Chapter 24 of the GCC Common Customs Tariff, including cigarettes, cigars, tobacco products, and electrically heated cigarettes.
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Electronic Smoking Devices
All electronic smoking devices and tools, including e-cigarettes, vaping devices, and all liquids used in such devices, whether or not they contain nicotine or tobacco.
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Energy Beverages
Any beverage marketed or sold as an energy drink that contains stimulant substances providing mental or physical stimulation, including caffeine, taurine, ginseng or guarana. Energy drinks remain subject to excise tax at 100% of the excise price.
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Sweetened Drinks
Any beverage to which sugar or other sweeteners are added, as determined under the relevant GCC standards and UAE excise tax legislation — now taxed under the tiered volumetric model.
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Effective 1 January 2026
The tiered volumetric model for sweetened drinks
From 1 January 2026, all producers, importers and stockpilers of sweetened drinks must obtain an Emirates Conformity Certificate for Sugar and Sweeteners Content in Beverages from the Ministry of Industry and Advanced Technology (MoIAT), based on accredited laboratory test results. Products without a valid certificate are automatically treated as high-sugar for excise purposes.
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1.09
High-Sugar
8 grams or more of sugar per 100ml — AED 1.09 per litre. Products without a valid conformity certificate are automatically taxed at this tier.
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0.79
Moderate-Sugar
5 grams or more but less than 8 grams of sugar per 100ml — AED 0.79 per litre.
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0.00
Low-Sugar & Artificial
Less than 5 grams of sugar per 100ml, and artificially sweetened drinks — AED 0 per litre, encouraging reformulation toward healthier products.
Excise Services
Excise Tax Experts at Your Service
Our excise tax experts are here to alleviate the burden of producing, importing, stockpiling and selling excisable goods.
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Excise Registration
Businesses who intend to import, produce, or stockpile excisable goods must register within thirty days before the start of their operation. For sweetened drinks, this now includes obtaining the Emirates Conformity Certificate and registering each product under the correct sugar-content tier.
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Excise Deregistration
Businesses who stopped import, production, or stockpile of excisable goods must deregister within thirty days after they stop their business operation.
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Warehouse Keeper & Designated Zone Registration / Deregistration
FTA-authorized excise traders responsible for the receipt, storage and dispatch of excise goods in an FTA-approved excise warehouse or designated zone — high security, CCTV guarded, with limited access and close FTA monitoring.
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New Product Registration, Retail Sales Price (RSP) & Amendments
Clear guidelines and standards for properly registering new products to the local market, including the new sugar-content based registration requirements for sweetened drinks effective 1 January 2026.
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Digital Tax Stamps (DTS)
A control scheme requiring tobacco manufacturers and stakeholders to comply with enhanced standards for the importation and trading of tobacco in the UAE by applying specific high-security control markers (stamps) and codes.
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Returns, Reviews & Filing
As an excise tax registered entity, you are responsible for the compliance of excise filings and returns on a monthly basis, as well as maintaining the financial books and additional excise tax supporting documents.
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Refunds
As trusted excise advisors, our team of experts will discerningly review your case to ensure you meet the criteria for eligibility, compose your request for an excise tax refund and submit your request to the FTA.
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Excise Tax Compliance Check
A diligent review of your currently established excise systems and compliance by our excise experts, including readiness for the tiered-volumetric sweetened drinks model and Emirates Conformity Certificate requirements.
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Excise Tax Pre-Audit
A meticulous analysis of your company's tax compliance, executed by our proficient excise tax agents to expose at-risk areas and provide skillful advice to establish solutions in accordance with local tax laws and regulations.
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Tax Agent Services & Legal Representation
A registered tax agent is a highly qualified professional that takes full responsibility for your company's tax obligations with the FTA, acting as a liaison between your business and the FTA through each complicated step.
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TDRC
If your application for reconsideration of FTA fines or penalties has been rejected and you disagree with that conclusion, you have the right to legal representation by a tax agent and to appeal with the TDRC.
Producing, importing or stockpiling excisable goods?
Our expert excise advisors help you register on time, file monthly and stay ready for the new sweetened-drinks regime.
Frequently asked questions
01 Which products are subject to Excise Tax?
Tobacco products, electronic smoking devices and liquids, energy drinks, carbonated drinks and sweetened drinks are excise goods in the UAE.
02 Do I need to register if I only import excise goods?
Yes. Importers, producers, stockpilers and warehouse keepers of excise goods must all register with the FTA before carrying out those activities.
03 How are Excise Tax returns filed?
Returns are filed monthly through the FTA portal, with payment due by the 15th of the following month. We manage the declarations and digital tax stamps for you.
Insights
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