Excise Tax Services in the UAE
If your business imports, produces, releases from a designated zone, or stockpiles excise goods, excise tax registration and reporting apply. This is separate from VAT. FinApt Group manages your excise compliance from registration through to ongoing reporting.
Which Goods and What Rates
Excise tax applies to goods considered harmful to health or the environment:
Tobacco & Tobacco Products
100%Applies to all cigarettes, cigars, shisha tobacco, and related products.
Energy Drinks
100%Beverages containing stimulant substances or marketed to enhance mental/physical performance.
Electronic Smoking Devices & Liquids
100%E-cigarettes, vape devices, tools, and liquid solutions whether containing nicotine or not.
Sweetened & Carbonated Drinks
Tiered Model (2026)Excise tax on sweetened drinks follows a tiered volumetric model effective from 1 January 2026. Treatment depends on product classification, sugar content and applicable exclusions. Our team supports classification, registration and reporting under the current FTA requirements.
Statutory Framework: Rates apply under Federal Decree-Law No. 7 of 2017 and the related Cabinet Decisions. If you are unsure whether your product falls in scope, a classification check is worth doing early.
Comprehensive Excise Tax Solutions
Excise Tax Compliance
Registration and ongoing compliance for businesses dealing in excise goods. Excise tax registration is separate from VAT registration. It applies to businesses that import, produce, release from a designated zone, or stockpile excise goods.
Excise Returns and Reporting
Preparation and filing of periodic excise tax returns, with supporting stock and transaction records.
Excise Tax Advisory
Guidance on how excise tax applies to your specific goods, supply chain and pricing. This includes classification questions for new or reformulated products.
Designated Zone and Warehouse Compliance
Businesses operating within a designated zone or as a registered warehouse keeper have specific compliance obligations. We help you meet the requirements for holding excise goods without triggering tax at the wrong point in the supply chain.
Excise Tax Health Checks
A review of your excise registration, classification and filing history to identify gaps before an FTA review does.
Why FinApt Group for Excise Tax
Excise tax handled by the same tax team managing your VAT and corporate tax position. Not a separate specialist silo.
Appointed tax agent, able to represent you directly on excise matters.
Frequently Asked Questions
Tobacco products, energy drinks and electronic smoking devices and liquids at 100%. Carbonated drinks and sweetened drinks at 50%.
Yes. Excise tax registration is separate from VAT registration. It applies specifically to businesses that import, produce, release from a designated zone, or stockpile excise goods.
A designated zone is an area where excise goods can be held without excise tax being due, provided specific conditions are met. Tax generally becomes due when goods leave the zone for consumption.
Late or missed registration can result in penalties and back-dated tax exposure. A quick assessment of whether your goods and activities fall in scope is worth doing early.
Connected Tax & Advisory Services
Excise tax integrates seamlessly with our broader indirect tax and corporate advisory practice.
VAT Services
UAE VAT registration, periodic return filing, health checks, and FTA refund recovery.
Explore VAT services →Corporate Tax Services
UAE CT registration, return filing, QFZP assessment, and corporate structuring.
Explore corporate tax services →Tax Disputes & Audits
Representation in FTA audits, penalty reconsiderations, and dispute resolution.
Explore Tax Disputes →All Tax Services
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