Taxation · Excise Tax · sweetened drinks

Calculation of Sugar and Sweeteners in Concentrated Products

Sets laboratory-report, final-volume and dilution-ratio calculations for concentrates, powders, gels and extracts under the tiered-volumetric model.

Material typeLegislation
Legal branchTaxation
Legal systemExcise Tax · sweetened drinks
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

Sets laboratory-report, final-volume and dilution-ratio calculations for concentrates, powders, gels and extracts under the tiered-volumetric model.

  • A laboratory report is required.
  • Final volume and dilution ratio are used.
  • Read with Decision 197/2025.

02

Scope and exclusions

05

Official primary source

FTA Decision No. 10 of 2025

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