Excise Tax Registration
Importers, producers and stockpilers of tobacco, energy drinks, sweetened drinks and vaping products must register for excise tax before they deal in them. There is no minimum threshold.
- NoneThreshold
- Importers, producers, stockpilersApplies to
- Tiered by sugar from 2026Sugar drinks
How it works in the UAE
Excise tax is charged on goods considered harmful to health. Any business that imports excise goods into the UAE, produces them, releases them from a designated zone or holds stock above set levels has to register with the FTA through EmaraTax.
From 1 January 2026 sweetened drinks are taxed per litre according to their sugar content rather than at 50% of the retail price, so product registration and pricing need to be reviewed. We register the business, register each product where required and set up the monthly return process.
What the service includes
Registration on EmaraTax
Excise registration application and follow up.
Product registration
Registering excise goods and their sugar content data.
Rate review
Checking which tier each drink falls into under the 2026 rules.
Excise returns
Monthly excise returns and payments.
Customs link
Matching customs declarations to excise filings.
Deregistration
When you stop dealing in excise goods.
Who it is for
- Importers of tobacco, vaping or beverage products
- Local beverage manufacturers
- Distributors holding large stocks
- Businesses releasing goods from a designated zone
How we work with you
Assess
We confirm whether registration is needed and for which products.
Prepare
Documents and product data collected.
Register
Application submitted and TRN obtained.
Comply
Monthly returns and stock records set up.
Documents we usually need
- Trade licence (all pages)
- Memorandum or Articles of Association
- Passport and Emirates ID of owners and the manager
- Contact details of the authorised signatory
- Customs registration (importer code)
- List of excise products with specifications
- Laboratory sugar content reports for sweetened drinks
- Estimated monthly import or production values
We confirm the exact list after a short review, as requirements vary by authority and case.
UAE excise tax rates from 1 January 2026
| Product | Rate |
|---|---|
| Tobacco and tobacco products | 100% |
| Energy drinks | 100% |
| Electronic smoking devices and liquids | 100% |
| Sweetened drinks with 8g or more sugar per 100ml | AED 1.09 per litre |
| Sweetened drinks with 5g to under 8g sugar per 100ml | AED 0.79 per litre |
| Sweetened drinks under 5g sugar per 100ml, or artificial sweeteners only | AED 0 |
Source: Cabinet Decision No. 197 of 2025 on excise goods and rates, effective 1 January 2026. The previous 50% ad valorem rate on sweetened drinks and the separate carbonated drinks category no longer apply. Checked November 2026. Rules change, so we confirm the position for your case.
Questions we hear often
Is there a threshold for excise registration?
No. If you import, produce or stockpile excise goods, you must register regardless of value.
How are sweetened drinks taxed from 2026?
By sugar content per 100ml: AED 1.09 per litre at 8g or more, AED 0.79 per litre at 5g to under 8g, and nil below 5g or where only artificial sweeteners are used.
How often are excise returns filed?
Excise returns are filed for each tax period through EmaraTax. We set up the calendar for your registration.
Do I need excise registration if I only sell locally?
If you buy excise goods inside the UAE from a registered supplier with tax paid, you usually do not. Importing or producing them yourself changes that.
Related services
Get a fixed quote for excise tax registration
Tell us a little about your business. We will reply within one business day with what is needed, the timeline and a fixed fee.
- Straight answers from qualified accountants and tax agents
- Fixed fees agreed before we start
- Office in Al Fahidi, Dubai, and support across the UAE
An adviser will be in touch shortly. For anything urgent, message us on WhatsApp or call +971 56 505 9557.