Minimum Excise Price for Tobacco and E-Liquids

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.

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 Decision 55/2019 is repealed.

Document text

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.

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.

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

24 July 2026 — issued; effective 1 September 2026.
Reviewed 13 September 2026

Official primary source

Cabinet Decision No. 137 of 2026

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