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12 September 2026 · Sugar Tax

The 2026 Tiered Sugar Tax

From 1 January 2026, sweetened drinks are taxed by sugar content per 100ml rather than a flat 50%: under 5g is untaxed, 5 to under 8g is AED 0.79 per litre, and 8g or more is AED 1.09 per litre, under Cabinet Decision 197 of 2025. The tiers apply product by product, and if the sugar content is not certified, the highest tier applies by default. Lower-sugar drinks now carry less tax.

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AED 0 / 0.79 / 1.09Per litreBy productCertify content
1 Jan 2026Effective
Per litreModel
Top tierIf uncertified
The tiers

Three sugar bands

Tax scales with sugar.

  • Under 5g/100ml: AED 0.
  • 5 to under 8g: AED 0.79 per litre.
  • 8g or more: AED 1.09 per litre.
  • Replaces the old flat 50%.
The catch

Certify or pay the top tier

Evidence decides your rate.

  • Tiers apply product by product.
  • Not averaged across a range.
  • No certificate = highest tier by default.
  • Lab/conformity certification matters.
Explore the cluster

Related guides

Excise Tax 2026 (Full Guide)Explore → Which Goods Are ExcisableExplore → Sugar Tax & Dubai F&BExplore → Excise Returns & StockpilingExplore →

Frequently Asked Questions

For beverage importers and producers.

What are the 2026 sugar-tier rates?

Under 5g/100ml: AED 0; 5 to under 8g: AED 0.79 per litre; 8g or more: AED 1.09 per litre.

When did the tiered model start?

1 January 2026, under Cabinet Decision 197 of 2025.

What if I don't certify sugar content?

The highest tier applies by default, so certify each product.

Can Exiloz help price for the tiers?

Yes. We classify products and help you plan pricing and certification.

Master the sugar tiers

Exiloz classifies your drinks and plans for the 2026 sugar tiers.

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