8 August 2026 · Goods
أي السلع خاضعة للضريبة الانتقائية
UAE excise tax applies to specific goods considered harmful to health or the environment: tobacco and tobacco products, energy drinks, electronic smoking devices and the liquids used in them, and sweetened drinks. Tobacco, energy drinks and vaping products are taxed at 100%; sweetened drinks are taxed by a tiered per-litre sugar model from 2026. Pure natural juices with no added sugar are exempt.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
السلع الانتقائية
Harmful goods are targeted.
- Tobacco and tobacco products (100%).
- Energy drinks (100%).
- E-smoking devices and liquids (100%).
- Sweetened drinks (tiered per litre).
ما ليس خاضعًا للضريبة الانتقائية
Some drinks are outside.
- 100% natural juices, no added sugar.
- No added sweeteners.
- Even if naturally high in sugar.
- Confirm product composition.
الأسئلة الشائعة
For classifying your products.
Are energy drinks still 100%?
Yes. Energy drinks remain taxed at 100% of the excise price.
هل سائل التدخين الإلكتروني خاضع للضريبة الانتقائية؟
Yes. Electronic smoking devices and their liquids are taxed at 100%.
هل تخضع العصائر الطبيعية للضريبة؟
No. Pure natural juices with no added sugar or sweeteners are exempt.
Can Exiloz classify our range?
Yes. We classify each product and its excise rate.
Classify your products
Exiloz classifies your range and confirms which goods are excisable.