Which Excise goods and rates apply in the UAE in 2026?
Tobacco and tobacco products, energy drinks, electronic smoking devices/tools and their liquids remain subject to 100% Excise Tax. From 1 January 2026, sweetened drinks use a tiered volumetric model: AED 0.79 per litre where total sugar and other sweeteners are at least 5g but below 8g per 100ml, and AED 1.09 per litre at 8g or more. Drinks below 5g per 100ml are not charged under those tiers. Carbonated drinks are no longer a separate Excise category and are assessed under the applicable current classification.
Check current FTA product and rate guidance


