The UAE’s new sugar-based excise tax, launching January 2026, will apply variable rates depending on the sugar or sweetener content per 100ml of sweetened drinks.
The UAE’s new sugar-based excise tax, launching January 2026, will apply variable rates depending on the sugar or sweetener content per 100ml of sweetened drinks.

The UAE’s new sugar-based excise tax, launching January 2026, will apply variable rates depending on the sugar or sweetener content per 100ml of sweetened drinks. The Federal Tax Authority (FTA) advises all businesses involved in production, import, or storage of these drinks to obtain an Accredited Conformity Certificate from the Ministry of Industry and Advanced Technology (MoIAT).
This certificate requires laboratory reports from accredited labs under Emirates National Accreditation System (ENAS) or ISO/IEC 17025 standards confirming the sugar and sweetener amounts. Without certification, products will be classified as high-sugar by default.
The excise tax covers high-sugar drinks (8g+ sugar/100ml), moderate-sugar drinks (5-8g sugar/100ml), low-sugar drinks (under 5g sugar/100ml), and exempts artificially sweetened drinks with no added sugars. The existing category for carbonated drinks will be removed, and taxation will be based on sugar content instead. Energy drinks continue to face a 100% tax.
The FTA highlights early compliance as critical for smooth adaptation when the laws take effect. Businesses can apply for certifications through the MoIAT online platform and find full regulatory details on the FTA website.
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