UAE excise tax calculator
Estimate excise on a product. For sweetened and carbonated drinks the calculator applies the 2026 tiered per-litre model; for tobacco, energy drinks and vaping products it applies 100% of the excise price.
Product details
Enter 0 for drinks that use only artificial sweeteners. No approved conformity report is taxed at the highest tier.
The FTA excise price for the product. Excise equals 100% of this price.
Estimated excise
Estimate only — confirm the correct excise price and tier with the FTA.
Track excise goods, stock and monthly returns inside your books.
Get startedResults are estimates for guidance only and depend on the correct excise price and sugar-conformity classification. Confirm your figures with the FTA or a tax specialist before you file.
How UAE excise tax is calculated
Excise tax is charged on goods the UAE treats as harmful to health or the environment. From 1 January 2026 the way it is calculated depends on the product. Sweetened and carbonated drinks follow a tiered volumetric model based on sugar content, while tobacco, energy drinks and vaping products are taxed at 100% of the excise price.
Under 5 g / 100 ml
Drinks below 5 g of sugar per 100 ml — or using only artificial sweeteners — are exempt at AED 0 per litre.
5 to under 8 g
Drinks with 5 to below 8 g of sugar per 100 ml are taxed at AED 0.79 per litre of volume.
8 g or more
Drinks at 8 g of sugar per 100 ml or above are taxed at AED 1.09 per litre — also the default with no conformity report.
Worked example
A 1.5-litre carbonated drink with 9 g of sugar per 100 ml sits in the top tier at AED 1.09/L. Excise = 1.5 × 1.09 = AED 1.635 per bottle. A tobacco product with an excise price of AED 10 is taxed at 100%, so the excise is AED 10 per unit.
The old flat 50% rate for sweetened and carbonated drinks no longer applies — the 2026 model ties the tax to actual sugar content and volume. Excise is filed monthly via the FTA EmaraTax portal, generally by the 15th of the following month.
Excise on the books, not on a spreadsheet
Read the UAE excise tax guide for the full rules, or hand it over with our excise tax services — registration, stock records, and monthly returns handled for you.
Excise tax calculator questions
How is excise tax on sweetened and carbonated drinks calculated in 2026?
From 1 January 2026 the UAE moved to a tiered volumetric model for sweetened and carbonated drinks (Cabinet Decision 197/2025). The rate depends on sugar content per 100 ml: below 5 g (or drinks using only artificial sweeteners) are exempt at AED 0 per litre; 5 to below 8 g are taxed at AED 0.79 per litre; and 8 g or more are taxed at AED 1.09 per litre. The tax is charged on the total volume in litres, so a 1.5-litre bottle at AED 1.09/L carries AED 1.635 of excise. The old flat 50% rate for these drinks no longer applies.
What is the excise tax rate on tobacco, energy drinks and vaping products?
These categories are taxed at 100% of the excise price. Tobacco products, energy drinks, electronic smoking devices, and the liquids used in them each carry excise equal to 100% of the taxable excise price. So if the excise price of a unit is AED 10, the excise tax is AED 10. Multiply by the number of units for the total.
What is the excise price used for the 100% categories?
The excise price is the taxable base the FTA uses — generally the higher of a price published in the FTA standard price list for the product, or the designated retail selling price less the tax included. For the 100% categories, the excise tax equals that excise price. Confirm the correct excise price for your specific product with the FTA before filing.
What happens if a drink has no approved sugar-content report?
If a sweetened or carbonated drink does not have an approved sugar-conformity report, it is taxed at the highest tier — AED 1.09 per litre. Keeping a valid conformity report for each product lets you apply the correct lower tier where it applies.
How and when is UAE excise tax filed?
Excise tax is filed monthly through the FTA EmaraTax portal. The return and payment are generally due by the 15th day of the month following the tax period. Excise-registered businesses — importers, producers, and stockpilers of excise goods — must file even for periods with no movement.
Which products are subject to UAE excise tax?
Excise tax applies to tobacco and tobacco products, energy drinks, electronic smoking devices and tools, the liquids used in those devices, and sweetened or carbonated drinks. Tobacco, energy drinks and vaping products are taxed at 100% of the excise price, while sweetened and carbonated drinks follow the 2026 tiered per-litre model.
Keep going
Excise tax guide
Rates, registration, and monthly returns explained.
Excise tax services
Let a UAE team handle excise registration and filing.
VAT calculator
Add or remove 5% VAT in seconds.
Excise, handled inside your accounting
Run your accounting on AIMuhaseb and keep excise goods, stock movements and monthly returns in one place.
Get startedGet started with AIMuhaseb
Tell us about your business and we'll show you how AIMuhaseb keeps your excise goods, stock and monthly returns in order.