Effective 1 January 2026, a tiered-volumetric model will be implemented for the calculation of Excise Tax on Sweetened Drinks.
This Public Clarification outlines the Excise Tax rates applicable to Sweetened Drinks under the tiered-volumetric model, the procedures applicable where a laboratory report has not been provided during the registration or update of an existing registration of a drink on the EmaraTax platform, and the procedures applicable to Sweetened Drink Concentrated Products where the instructions are unavailable or proven to be inaccurate.
This Public Clarification should be read together with Excise Tax Public Clarification EXTP012, which outlines the definition of Sweetened Drinks, determining the amount of sugar and other sweeteners in Sweetened Drinks,
considerations for artificial sweeteners, and administrative requirements.
The following rates of Excise Tax will apply on Sweetened Drinks from the effective date of the tiered-volumetric model:
- High sugar category: AED 1.09 per litre.
- Moderate sugar category: ...