This is the Taxable Person Guide for Excise Tax in the United Arab Emirates (UAE).
You might also hear or see it referred to as the Excise Tax Guide.
This guide is the main reference guide to excise tax in the UAE. It provides you with:
- an overview of the main excise tax rules and procedures in the UAE and how to comply with them;
- assistance with the more likely questions businesses might have; and
- references to more specialised publications and where they have been published.
Not everything within this guide will apply to every business and it is not expected that every business will need to read the entire document. The guide and its contents are not legally binding; it is also subject to change.
A number of changes have been made to the previous version of the guide. The changes relate to the following, and more details can be found in the relevant sections in this guide:
- Updates in relation to excise goods and the applicable rates;
- Updates in relation to determining the excise price for tobacco products;
- Updates in rel...