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- Decision 52/2019 is repealed.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 Decision 52/2019 is repealed.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 27 November 2025 — issued; effective 1 January 2026.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 197 of 2025
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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