01
Document overview
Sets minimum excise prices for cigarettes, water-pipe/ready tobacco and liquids used in electronic smoking devices.
- Effective since 1 September 2026.
- AED 0.40 per cigarette.
- AED 1 per ml of e-liquid.
02
Scope and exclusions
Applies to
Minimum AED 0.40 per cigarette, AED 0.10/g for water-pipe and ready tobacco and AED 1/ml for e-liquid; effective 1 September 2026.
Limitations and exclusions
Applies to the listed product categories; the actual excise price follows other rules where that produces a higher value. Decision 55/2019 is repealed.
05
Official primary source
Cabinet Decision No. 137 of 2026
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