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Excise Tax Services in the UAE
From 1 January 2026, sweetened drinks use a tiered tax per litre based on sugar content rather than a flat percentage. Product classification, exclusions and registration obligations must be checked against current FTA rules.
Importers, producers, stockpilers in specified circumstances and persons releasing goods from designated zones should review their obligations. Warehouse keepers have separate registration requirements; distributing or storing goods alone does not establish a blanket registration rule.
Excise Tax Registration with FTA
We assess whether your activities require registration and help prepare the application and supporting records. FTA decisions depend on the application and applicable requirements.
Product Scope & Classification
We review product details, ingredients and supporting certificates to help assess the applicable Excise Tax classification. Uncertain cases may need further evidence or clarification from the FTA.
Periodic Excise Return Filing
We help prepare monthly Excise Tax returns and the relevant transaction declarations using your product, stock and movement records. Confirm each tax period's filing and payment deadline in EmaraTax.
Inventory Management & Stock Reporting
We help reconcile stock movements, warehouse records and declarations, identify missing evidence and organise supporting documents for review.
De-registration, Adjustments & Penalty Support
We help prepare deregistration requests, review filing corrections and organise documents for penalty-related enquiries. Eligibility and outcomes depend on the applicable rules and the FTA's assessment.
Our Excise Tax Services
in the UAE
Excise Tax Registration
We assess whether your activities require registration and help prepare the application and supporting records. FTA decisions depend on the application and applicable requirements.
Excise Tax Return Filing
We support monthly Excise Tax return preparation using the relevant product, stock and declaration records. Confirm the filing and payment deadline for each tax period in EmaraTax; the FTA states that returns are due by the 15th day following the tax period.
Excise Advisory & Compliance Reviews
Excise Tax Planning
Audit Support & FTA Liaison
We help organise records, reconciliations and supporting documents for FTA enquiries or tax audits. Any formal representation must meet the applicable authorisation requirements; where needed, we coordinate with an appropriately registered tax agent or specialist.
Excise Training for Your Team
Product Registration & DTS
We help prepare excise-goods registration information and supporting documents. Digital Tax Stamps apply to specified tobacco products under the relevant scheme. Product registration or a tax stamp does not replace other licensing, customs or product-approval requirements; approvals remain with the relevant authorities.
Need Help with Excise Tax
Why Businesses Trust Us with Excise Tax
Manage Filing Deadlines
We help track filing dates, review supporting records and prepare returns within the agreed scope. Timely, complete information from your business remains essential.
Get Step-by-Step Guidance
Rely on Industry-Specific Expertise
Prepare Records for FTA Reviews
Work with a Transparent, Committed Partner
Why Excise Tax Matters in the UAE
Who Must Register
Registration depends on the activity and applicable FTA rules, including importing, producing, releasing goods from a designated zone and stockpiling in specified circumstances. Review whether tax was already paid on stored goods and whether warehouse-keeper registration applies. Distribution alone does not automatically mean every business must register.
Penalties and Non-Compliance
Late registration, filing or payment and inaccurate information may attract administrative penalties; the relevant decision and circumstances must be checked.
Designated Zones and Warehousing
Operating or intending to operate an Excise Tax designated zone requires warehouse-keeper registration. Confirm the zone's registration and the records, declarations and other conditions relevant to its activities.
Commonly Affected Sectors
Businesses in these sectors should review their activities and products. Current excise-goods categories include:
- Tobacco and tobacco products
- Electronic smoking devices and the liquids used in them
- Energy drinks
- Sweetened drinks, including carbonated products where they meet that definition
Find the Right Excise Tax Support
Review registration if your business:
- Imports excise goods into the UAE
- Produces excise goods released for consumption in the UAE
- Releases excise goods from a designated zone
- Stockpiles excise goods in circumstances covered by the rules
Storing goods alone is not a complete registration test. Review your activity, stockpiling circumstances and any applicable exception. A person operating or intending to operate an Excise Tax designated zone must also consider the separate warehouse-keeper registration requirement.
When you’re ready to register, we’ll guide you through the documentation process, including:
- Valid trade or business licence
- Incorporation documents, where applicable
- Authorised signatory's Emirates ID, passport and proof of authority
- Signed and stamped activity declaration stating the activity type and start date
- Supporting invoices, purchase orders and contracts, as applicable
- Bank letter validating the registrant's account details
- Any additional records requested for the application
Missing a deadline or submitting incorrect data can result in:
Late registration, filing or payment and inaccurate information may attract administrative penalties; the relevant decision and circumstances must be checked.
Discuss your filing history, outstanding records and any FTA notice so we can help identify the next steps and the supporting documents needed.
Excise Tax: Your Questions Answered
Who needs to review Excise Tax registration?
Businesses importing or producing excise goods, releasing them from designated zones, or stockpiling them in specified circumstances should review registration. Storage or resale alone does not answer the question. Warehouse keepers have a separate registration route. Check the FTA registration guidance against your actual activities.
How is Excise Tax on sweetened drinks calculated in 2026?
Since 1 January 2026, qualifying sweetened drinks use a tax amount per litre based on sugar and other sweeteners per 100 ml: AED 0 below 5 g, AED 0.79 from 5 g to less than 8 g, and AED 1.09 at 8 g or more. Drinks containing only artificial sweeteners are taxed at AED 0 per litre. Check classification, exclusions and supporting certificate requirements before applying a rate. See Cabinet Decision No. 197 of 2025 and the FTA certificate guidance.
Are carbonated drinks still a separate Excise Tax category?
No. Under the 2026 model, a carbonated drink is assessed under the sweetened-drink rules where it meets that definition. Energy drinks remain a separate category taxed at 100% of the excise price. See the FTA explanation of the current model.
When are Excise Tax returns due?
Excise Tax returns are generally monthly. The FTA states that a return is due by the 15th day after the tax period ends. Check the exact filing and payment dates for your period in EmaraTax, including any official adjustments. See the FTA filing guidance.
What documents should I prepare for registration?
Prepare your licence, relevant incorporation documents, authorised signatory identification and authority, an activity declaration, supporting business records and a bank letter. The exact evidence depends on the application, and the FTA may request more. Use the current FTA document checklist.
Can Rasif help reconcile product and stock records?
Yes. Rasif can help organise product information, reconcile stock movements and prepare supporting records for declarations and returns. If your accounting records need additional work, discuss our bookkeeping support and confirm the scope before proceeding.
Is the first discussion free, and what happens next?
You can request a free initial consultation to discuss your activities, products, filing position and deadlines. Agree the professional scope and fees before commissioning registration, return preparation or other detailed work.
Tax references reviewed: 20 October 2026. The applicable treatment depends on the product and business activities.
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