Frequent Asked Questions

Frequent Asked Questions

Samples of excise goods that are given away for free will also be subject to excise tax. Excise tax is not a transaction based tax so tax is due on the goods when they are released for consumption (i.e. enter free circulation) in the UAE, regardless of whether or not they are intended for sale.

The UAE government levies excise tax rates of 50% on carbonated drinks and sweetened beverages and 100% on tobacco products, energy drinks, electronic smoking devices, and their liquids. Businesses that import, produce, release, or stockpile excise goods are liable to pay excise tax.