Excise Tax Registration & Returns in the UAE
Importing, producing or stockpiling excise goods? There is no turnover threshold — you register with the FTA before you start. We register you, classify your products under the 2026 sugar-content model and file your monthly returns.
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Excise tax in the UAE
Excise tax applies to goods considered harmful to health. Unlike VAT, there is no registration threshold: if you deal in excise goods in a way the law covers, you register before the first import, production or release.
Are you liable?
The FTA requires registration from businesses that bring excise goods into the UAE market or hold them before tax is paid.
Register if you
- Import excise goods into the UAE
- Produce excise goods for release for consumption in the UAE
- Stockpile excise goods in the cases the law covers
- Release excise goods from a designated zone
- Run a designated-zone warehouse holding excise goods (separate registration)
What we handle
- Liability check and product classification
- Sugar-tier check for each sweetened drink, with the conformity certificate
- Registration on EmaraTax
- Monthly return and payment by the 15th
- Deregistration within 30 days if you stop dealing in excise goods
Excise goods and rates
Cabinet Decision No. 197 of 2025 replaced the old flat 50% rate on sweetened drinks with a tiered model based on sugar content. Carbonated drinks are no longer a separate category — they are taxed by sugar content like any other sweetened drink.
| Excise good | Rate |
|---|---|
| Tobacco and tobacco products | 100% |
| Electronic smoking devices and tools | 100% |
| Liquids used in electronic smoking devices | 100% |
| Energy drinks | 100% |
| Sweetened drinks — 8g or more sugar/sweeteners per 100ml | AED 1.09 per litre |
| Sweetened drinks — 5g to under 8g per 100ml | AED 0.79 per litre |
| Sweetened drinks — under 5g per 100ml | AED 0 |
| Drinks with artificial sweeteners only | AED 0 |
Without an approved Emirates Conformity Certificate showing sugar content, a sweetened drink is taxed in the highest tier. Drinks with at least 75% milk, infant formula, medical drinks and drinks made fresh in restaurants are excluded.
Monthly filing, strict deadlines
Excise tax runs on calendar-month periods. The return and the payment are both due by the 15th day after the month ends, and the same administrative penalty table as VAT applies.
Late filing
- AED 1,000 for the first late return
- AED 2,000 for a repeat within 24 months
Late payment
- 14% a year, charged monthly on unpaid tax
- Applies from 14 April 2026, replacing the old percentage-step penalties
A named person on your file — not a call-centre
Fixed fees, published
Monthly filing plans are listed below. One-off work is quoted upfront — no bait pricing, no surprise upsells.
A named person
Automation keeps books audit-ready; a real person owns your file end to end.
Free-zone & mainland
Registration, filing and compliance for both, across all seven emirates.
Checked rules
Our pages and filings follow current FTA rules — including the 2026 changes.
R. Vigneshraj, Founder & CEO, KWS Fintech Services. Every return and application is reviewed before it reaches the FTA, and you deal with the same small team on WhatsApp — not a ticket queue.
Fixed monthly fees for managed filing
Pick the filing you need. Fees are fixed per month and agreed before we start.
VAT returns
- VAT return prepared and filed on EmaraTax every period
- Sales and purchase VAT reconciled before filing
- Deadline tracked — filed by the 28th
- Questions answered on WhatsApp
VAT + Corporate Tax
- Everything in both plans
- One point of contact for every filing
- VAT and Corporate Tax figures kept consistent
- Questions answered on WhatsApp
Corporate Tax
- Corporate Tax return prepared and filed on EmaraTax
- Small Business Relief and free-zone position checked
- Deadline tracked — 9 months after year-end
- Questions answered on WhatsApp
One-off services — VAT and Corporate Tax registration, VAT deregistration, Tax Residency Certificates, goAML and excise — are quoted as a fixed fee before we start. Government fees, where they apply, are paid at cost.
Get excise tax sorted
Fixed fee, a named person, filed on time — message us now.
Message us on WhatsAppFrequently asked questions
Is there a threshold for excise tax registration in the UAE?
No. Unlike VAT, there is no turnover threshold. If you import, produce or stockpile excise goods, or release them from a designated zone, you must register before you start.
How are sweetened drinks taxed from 2026?
By sugar content. From 1 January 2026, drinks with 8g or more of sugar or sweeteners per 100ml pay AED 1.09 per litre, drinks with 5g to under 8g pay AED 0.79 per litre, and drinks under 5g or with artificial sweeteners only pay nothing.
When are UAE excise tax returns due?
Each tax period is one calendar month. The return and the payment are both due by the 15th day after the end of the month.
Are carbonated drinks still taxed at 50%?
No. Since 1 January 2026, carbonated drinks are no longer a separate 50% category. They are taxed on their sugar content under the tiered model for sweetened drinks.
Rules on this page last checked against Federal Tax Authority, Ministry of Finance and FIU publications on 1 October 2026.