Excise Tax Services
in Dubai

Excise tax applies to carbonated drinks (50%), energy drinks (100%), tobacco and tobacco products (100%), electronic smoking devices and tools (100%), and sweetened beverages (50%).

Any business engaged in the import, production, or stockpiling of excise goods in the UAE must register for Excise Tax. There is no registration threshold; registration is required before commencing these activities.

Excise Tax Returns must be filed monthly, and the tax must be paid no later than the 15th day of the month following the end of the tax period.

A stockpiler is a person who holds excise goods in free circulation in the UAE for business purposes, and excise tax has not been previously paid on those goods. Stockpilers must account for the tax.

Excise Tax is calculated as a percentage of the Retail Selling Price (RSP) of the product. The RSP must be declared to and approved by the FTA.

A Designated Zone is a specific fenced geographic area with security controls. Excise goods can be produced, stored, and transferred between Designated Zones without triggering the Excise Tax liability until they are released into the local market.