Excise Tax in the UAE
Sweetened drinks since 1 January 2026
| Category | Sugar and sweeteners per 100 ml | Tax per litre |
|---|---|---|
| High sugar | 8 g or more | AED 1.09 |
| Moderate sugar | 5 g to under 8 g | AED 0.79 |
| Low sugar | Under 5 g | AED 0 |
| Artificially sweetened | Artificial sweeteners only, or with under 5 g of sugar | AED 0 |
Source: Federal Tax Authority: Tiered volumetric model for sweetened drinks (29 December 2025)2
The model follows Cabinet Decision No. 197 of 2025 and Federal Decree-Law No. 7 of 2017 on Excise Tax, as amended in 2025. Carbonated drinks are no longer a separate category; drinks with only natural sugar are not taxed. Producers and importers need an Emirates Conformity Certificate for sugar content, otherwise the drink is treated as high sugar.2
Who registers
- Importers of excise goods into the UAE.
- Producers of excise goods released for consumption in the UAE.
- Stockpilers of excise goods in certain cases, and keepers of excise warehouses or designated zones.
Source: UAE Government Portal: Excise tax1
Sources
- UAE Government Portal: Excise tax
- Federal Tax Authority: Tiered volumetric model for sweetened drinks (29 December 2025)
Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.