The UAE Excise Tax framework has expanded progressively in scope since 2017. The framework creates compliance obligations for importers, manufacturers and distributors in affected product categories — and penalties for those who fail to register or account correctly.
Excise Tax Rates by Category
Product Category
Rate
Specific Rate
Carbonated drinks (excluding plain water)
50%
AED 0.50 per litre
Sweetened beverages with added sugar or sweetener
50%
AED 0.50 per litre
Energy drinks
100%
AED 1.00 per litre
Tobacco products
100%
AED 0.40 per cigarette
Electronic smoking devices (ESDs)
100%
AED 0.40 per ml of liquid
How Univia Can Help
Univia advises on Excise Tax registration, product classification, rate determination, return preparation and designated zone implications.
Every engagement at Univia is led by a qualified expert — FCCA, CPA, or specialist-certified. No junior handoffs. No guesswork. Just senior-led advisory that delivers.
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