12 September 2026 · Goods
Which Goods Are Subject to Excise Tax
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 Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The excise goods
Harmful goods are targeted.
- Tobacco and tobacco products (100%).
- Energy drinks (100%).
- E-smoking devices and liquids (100%).
- Sweetened drinks (tiered per litre).
What is not excisable
Some drinks are outside.
- 100% natural juices, no added sugar.
- No added sweeteners.
- Even if naturally high in sugar.
- Confirm product composition.
Related guides
Frequently Asked Questions
For classifying your products.
Are energy drinks still 100%?
Yes. Energy drinks remain taxed at 100% of the excise price.
Is vaping liquid excisable?
Yes. Electronic smoking devices and their liquids are taxed at 100%.
Are natural juices taxed?
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.