Excise tax
Excise tax applies to specific goods considered harmful to health or the environment.
Excise goods and rates
| Goods | Rate |
|---|---|
| Tobacco and tobacco products | 100% |
| Energy drinks | 100% |
| Electronic smoking devices and liquids | 100% |
| Carbonated drinks | 50% |
| Sweetened drinks | 50% or a tiered sugar-content basis where applicable |
Who must register
Importers, producers and stockpilers of excise goods, and warehouse keepers of designated zones.
Common questions
Do I pay excise tax if I only sell in the UAE?
Excise tax is normally paid once, at import or production. Buying duty-paid goods locally does not create a new excise liability.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.