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June 26, 2026

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Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Cabinet Decision No. 52 of 2019 – Issued 4 Aug 2019 – (Effective from 1 Dec 2019)

Cabinet Decision No. 99 of 2025 – Issued 12 Aug 2025 – (Effective from 9 Sep 2025)

The Cabinet has decided:

  • Having reviewed the Constitution;

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority;

  • Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments;

  • Federal Decree-Law No. 7 of 2017 on Excise Tax and its amendments;

  • Federal Decree No. 32 of 2017 ratifying the Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC);

  • Cabinet Decision No. 38 of 2017 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price;

  • And pursuant to the presentation of the Minister of Finance and approved by the Cabinet,

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:

State

:

United Arab Emirates.

Authority

:

Federal Tax Authority.

Minister

:

Minister of Finance.

Tax

:

Excise Tax.

Decree-Law

:

Federal Decree-Law No. 7 of 2017 on Excise Tax.

Excise Goods

:

Goods that will be determined as subject to Tax by this Decision.

Taxable Person

:

Any Person registered or obligated to register for Tax purposes under the Decree-Law.

Importer

:

The natural or legal Person whose name appears for customs clearance purposes as the importer of the Excise Goods on the date of import.

Excise Price

:

The price calculated in accordance with this Decision.

Value Added Tax

:

Tax imposed on the import and supply of goods and services according to the Federal Decree-Law no. 8 of 2017 on Value Added Tax.

Milk Substitutes

:

A drink that is used for all or most uses of milk as a milk substitute, has a consistency similar to milk, and contains 120mg of calcium per 100ml, subject to being extracted from pulses, cereals, nuts, seeds or any other type of plants and not containing aerated substances.

Article 2 - Excise Goods

For the purposes of Article 2 of the Decree-Law, Tax shall be applicable on the following Excise Goods: