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Taxation · Excise Tax · goods and rates

Excise Goods, Rates and Excise-Price Calculation

The current instrument on excise-goods categories and rates, including volumetric tiers for sweetened drinks from 1 January 2026.

Material typeLegislation
Legal branchTaxation
Legal systemExcise Tax · goods and rates
Source languageThe official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Review dateSeptember 13, 2026

01

Document overview

The current instrument on excise-goods categories and rates, including volumetric tiers for sweetened drinks from 1 January 2026.

  • New volumetric model for sweetened drinks.
  • AED 0.79 and AED 1.09 per litre tiers.
  • Decision 52/2019 is repealed.

02

Scope and exclusions

Applies to

Tobacco, e-liquids/devices and energy drinks are taxed at 100%; sweetened drinks use AED 0.79/litre at 5–<8g sugar and AED 1.09/litre at ≥8g.

Limitations and exclusions

Sweetened drinks below 5g or using only artificial sweeteners may carry a zero amount, subject to specified exclusions. Decision 52/2019 is repealed.

05

Official primary source

Cabinet Decision No. 197 of 2025

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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