الضريبة الانتقائية في الإمارات 2026: شرائح ضريبة السكر ومعدلاتها الجديدة

• 29 يوليو 2026
• بقلم صفوان، الشريك الإداري
• الامتثال الضريبي

Last reviewed 29 July 2026 by the Exiloz tax team against the UAE legislation in force on that date. Tax law moves — confirm any figure against tax.gov.ae before you act on it.

العام الذي صارت فيه ضريبة السكر في الإمارات أذكى

UAE excise tax applies to specific harmful goods regardless of turnover — there is no registration threshold, so any producer, importer or stockpiler must register with the FTA. Rates: tobacco 100%; energy drinks 100%; electronic-smoking devices and liquids 100%; and, from 1 January 2026, sweetened drinks moved from a flat 50% to a tiered volumetric model tied to sugar content. Under Cabinet Decision No. 197 of 2025: under 5g sugar/100ml is untaxed, 5–8g is 0.79 درهم لكل لتر, and 8g or more is 1.09 درهم لكل لتر.

The 2026 shift from a flat rate to a per-litre, sugar-based tax is the biggest excise change in years — and it rewards lower-sugar reformulation. If you import, produce or stock drinks in Dubai, here is what changed and what you must do.

ضريبة السكر المتدرّجة لعام 2026

The thresholds are fixed and applied product by product — they are not averaged across a range. Crucially, if you cannot evidence a product’s sugar content with an accepted laboratory/conformity certificate, the highest tier applies by default, so getting each product certified matters commercially.

مثال محلول: ما تكلّفه الشرائح مستورداً

Take a Dubai beverage importer bringing in 100,000 litres a year of a cola with 10g of sugar per 100ml. At the top tier of AED 1.09 per litre, the annual excise bill is AED 109,000. If the supplier reformulates the recipe to 7g/100ml, the product drops into the middle tier at AED 0.79 per litre and the bill falls to AED 79,000 — a saving of AED 30,000 a year on one SKU. Get the same drink under 5g/100ml, or switch to an artificial-sweetener-only formulation, and the excise disappears entirely.

Now run the numbers the other way. Suppose the importer also carries a mid-sugar juice drink at 6g/100ml — genuinely a middle-tier product — but never obtains the laboratory or conformity certificate to prove it. The default rule bites: the product is taxed at the top tier, AED 1.09 per litre instead of AED 0.79. On 100,000 litres, that missing piece of paper costs AED 30,000 a year. Certification is not an administrative nicety under the 2026 model; it is a direct line on your margin.

السلع الانتقائية الأخرى (لا تزال 100%)

One classification trap worth flagging: a low-sugar energy drink does not drop into the sweetened-drink tiers. Energy drinks are their own excise category at 100% of the excise price, whatever their sugar content — the per-litre model applies only to sweetened drinks. Classifying each product into the right category is therefore the first step, before any tier analysis, and misclassifying an energy drink as a tiered sweetened drink is an expensive error to unwind in a later FTA review.

من يجب أن يسجّل

There is no turnover threshold for excise tax. Any business that imports, produces or stockpiles excise goods in the UAE must register with the FTA before dealing in them. This catches many Dubai F&B importers and distributors who are under the VAT threshold but still handle excise goods.

التسجيل والإقرارات: العملية خطوة بخطوة

1. Confirm your trigger: if you import, produce or stockpile any excise good — even one product line — you must register, regardless of turnover.
2. Classify every product into its category: tobacco, energy drink, electronic-smoking device or liquid, or sweetened drink — and, for sweetened drinks, its sugar tier.
3. سجّل على EmaraTax لدى الهيئة الاتحادية للضرائب قبل أول تعامل لك في السلع، مع تقديم بيانات نشاطك والسلع الانتقائية التي تتعامل بها.
4. Obtain laboratory/conformity certificates for each sweetened-drink product, so the correct tier — not the default top tier — applies.
5. قدّم إقرارات انتقائية دورية تُصرّح فيها بالسلع المفرج عنها للاستهلاك، وادفع الضريبة المستحقة في موعدها.
6. احتفظ بسجلات المخزون والحركة، بما في ذلك المخزون المحفوظ في مستودعات المناطق الانتقائية المحدّدة تحت التعليق.

If you are already VAT-registered, excise is a separate registration with its own returns — one does not cover the other. Businesses handling both often run them through the same bookkeeping engine; our Dubai tax registration service handles the FTA side, and our accounting team keeps the product-level records the returns depend on.

التخزين: الفخ حول تغيير المعدل

A rate change is exactly when the stockpiling rules matter most. Holding excess excise goods when rates move can bring that existing inventory into charge — so a distributor sitting on a warehouse of high-sugar stock across the 1 January 2026 switchover needed an accurate, dated inventory count to know what tax attached to it. The same discipline applies going forward: goods held in FTA-approved excise designated-zone warehouses stay under duty suspension until released for consumption, which makes clean movement records the difference between paying excise once, correctly, and arguing about it in an audit. The concept mirrors the VAT treatment of fenced zones, which we cover in our VAT designated zones guide.

التواريخ والأرقام الرئيسية لعام 2026

يهمّ ذلك الصف الأخير: فاعتباراً من 14 أبريل 2026، تندرج غرامات الضريبة الانتقائية ضمن نظام الغرامات الإدارية الموحّد بموجب قرار مجلس الوزراء رقم 129 لسنة 2025، الذي يوائم بين غرامات ضريبة القيمة المضافة والضريبة الانتقائية والإجراءات الضريبية. ويحمل كل من التسجيل المتأخر والإقرارات المتأخرة والإخفاقات في حفظ السجلات تبعاته الخاصة ضمن ذلك الإطار، فيمكن لمستورد صغير افترض أن الضريبة الانتقائية "أصغر من أن تُذكر" أن يراكم عدة تعرّضات متمايزة دفعة واحدة.

أخطاء شائعة ترتكبها أنشطة الأغذية والمشروبات في دبي

ما الذي ينبغي أن تفعله شركات الأغذية والمشروبات في دبي

1. صنّف كل منتج: هل هو سلعة انتقائية، وبأي نسبة/شريحة؟
2. وثّق محتوى السكر: احصل على شهادات مختبرية/مطابقة لتجنّب الشريحة الأعلى.
3. سجّل لدى الهيئة الاتحادية للضرائب: قبل الاستيراد أو الإنتاج أو التخزين.
4. سعّر وأعد التركيب: المشروبات الأقل سكراً تحمل الآن ضريبة أقل.
5. قدّم الإقرارات الانتقائية: وأدِر مخزون وسجلات المنطقة المحدّدة.

الأساس القانوني

UAE excise tax is levied under Federal Decree-Law No. 7 of 2017 on Excise Tax, with the excise goods and their original rates — including the old flat 50% on sweetened drinks — set by Cabinet Decision No. 52 of 2019. The 2026 reform arrives through Cabinet Decision No. 197 of 2025, which replaces the flat rate on sweetened drinks with the tiered volumetric model from 1 January 2026: AED 0 under 5g of sugar per 100ml (or artificial-sweetener-only drinks), AED 0.79 per litre from 5g to under 8g, and AED 1.09 per litre at 8g or more. Tobacco, energy drinks and electronic-smoking products stay at 100%. Administrative penalties across excise, VAT and tax procedures are harmonised by Cabinet Decision No. 129 of 2025 from 14 April 2026. If your product range touches any of those categories, a classification and certification review before your next shipment is the cheapest compliance step you will take this year.

الأسئلة الشائعة