Excise registration on EmaraTax
If you import, produce, or stockpile excise goods, we register your business for excise tax with the FTA on EmaraTax and set up your product records so filing can begin cleanly.
Excise compliance · UAE
Excise tax services, registered and filed right
From excise registration to a filed monthly return on EmaraTax, a UAE team handles your excise tax end to end — correct rates on every excise good, including the new 2026 tiered charge on sweetened and carbonated drinks.
What your excise service covers
The full excise cycle, from registration to a filed monthly return on EmaraTax.
Monthly return preparation
We prepare your excise return each tax period from your movement records — imports, production released for consumption, and stock — applying the correct rate to every excise good.
Sweetened & carbonated drinks tiering
From 1 January 2026 sweetened and carbonated drinks move to a tiered volumetric model based on sugar content per 100 ml. We map each product to its tier so the litre-based charge is calculated correctly.
Filing on EmaraTax
We file your excise return through the FTA EmaraTax portal by the deadline and confirm submission, so a tax period is never missed.
Records & reconciliation
We keep your excise records reconciled to your books and stock movements, so declared quantities tie out and the return is defensible if the FTA reviews it.
Deadline management
Excise is filed monthly, with the return and payment generally due by the 15th of the following month. We track your period and keep you ahead of it.
Goods covered by UAE excise tax
Four categories are taxed at 100%; sweetened and carbonated drinks move to a tiered per-litre charge from 1 January 2026.
100%
Tobacco products
All tobacco and tobacco products are subject to excise tax at 100% of the excise price.
100%
Energy drinks
Energy drinks are taxed at 100%. This category is separate from ordinary sweetened and carbonated drinks.
100%
Electronic smoking devices
Electronic smoking devices and tools are subject to excise tax at 100%.
100%
Liquids for e-smoking devices
Liquids used in electronic smoking devices are taxed at 100%.
Tiered / litre
Sweetened & carbonated drinks
From 1 January 2026 these move to a tiered volumetric model charged per litre based on sugar content — not a flat percentage. We match each product to its tier.
New to excise? Understand the categories and the 2026 drinks tiers in our excise tax UAE guide.
From registration to filed, in four steps
A clear path that keeps every monthly tax period on track.
01
Register (if needed)
We confirm whether you import, produce, or stockpile excise goods, then register you with the FTA on EmaraTax and load your product list.
02
Classify your goods
We assign the correct treatment to every product — the 100% categories and, for sweetened and carbonated drinks, the correct sugar tier.
03
Prepare & reconcile
From your import, production, and stock records we build the monthly return and reconcile declared quantities before anything is submitted.
04
File on EmaraTax
We file through the FTA EmaraTax portal ahead of the deadline and confirm the submission back to you.
Why UAE businesses file excise with us
A correct excise return depends on accurate product classification and reconciled stock. Because we can maintain your records and file your excise together, declared quantities tie out and your return is defensible if the FTA reviews it.
Excise usually sits alongside other obligations. We can also handle your VAT filing, and you can see the full range on our UAE tax services hub.
- Correct treatment for every excise good, including the new drinks tiers
- Monthly returns prepared from reconciled stock and import records
- Filed on EmaraTax by the deadline — no missed tax periods
- Defensible records behind every declared quantity
- Software plus specialists: automation with human review
- One partner for excise, VAT, and Corporate Tax
Excise tax questions, answered
The essentials on UAE excise returns and how we file them.
Which goods are subject to excise tax in the UAE?
Excise tax applies to tobacco and tobacco products, energy drinks, electronic smoking devices, and liquids used in those devices — each taxed at 100% of the excise price — and to sweetened and carbonated drinks. From 1 January 2026 sweetened and carbonated drinks are charged under a tiered volumetric model based on sugar content per 100 ml rather than a flat percentage. We classify each of your products correctly.
How are sweetened and carbonated drinks taxed from 2026?
From 1 January 2026 these drinks move to a tiered model charged per litre according to grams of sugar per 100 ml. Drinks below 5 g of sugar per 100 ml (or sweetened only with artificial sweeteners) are exempt; drinks with 5 g up to under 8 g per 100 ml are charged AED 0.79 per litre; drinks with 8 g or more per 100 ml are charged AED 1.09 per litre. Where there is no approved sugar-conformity report, the product is taxed at the highest tier. We map your range to the right tiers.
Who needs to register for excise tax?
Businesses that import, produce, or stockpile excise goods in the UAE, and warehouse keepers, generally need to register for excise tax with the FTA on EmaraTax. If you are unsure whether your activity is caught, we review your operations and handle registration where required.
How often is the excise return filed?
Excise tax is filed monthly through the FTA EmaraTax portal, with the return and payment generally due by the 15th day of the month following the tax period. We prepare, reconcile, and file each month so a period is never missed.
What is EmaraTax?
EmaraTax is the FTA online portal where UAE businesses register for tax, submit returns, and make payments. Excise registration and monthly excise returns are handled on EmaraTax. We manage the filing on the portal so your submission is complete and on time.
Do you keep the records the FTA expects?
Yes. Excise compliance depends on accurate records of imported, produced, and stockpiled goods and the quantities released for consumption. We keep those records reconciled to your books and product data so declared quantities are supported if the FTA reviews your returns.
Enquire
Talk to a UAE excise tax specialist
Tell us what excise goods you import, produce, or stockpile, and a UAE specialist will get back to you shortly.