With the increasing regulation of sweetened drinks under the UAE Excise Tax regime, the Federal Tax Authority (FTA) has issued Decision No. 10 of 2025, introducing a standardised mechanism for calculating the percentage of sugar and other sweeteners in certain concentrated products. This Decision becomes particularly relevant where existing guidelines are unavailable or have been proven inaccurate, ensuring consistency, transparency, and…
The Federal Tax Authority (FTA) has issued Decision No. 11 of 2025, introducing additional cases where Excise Tax already paid on excise goods may be deducted, along with specific controls and conditions for claiming such deductions. This Decision is effective from 1 January 2026 and is particularly relevant for manufacturers, warehouse keepers, and businesses dealing in excise goods, especially sweetened drinks and goods stored in designated zones. Enhanced…
In a continuous effort to modernize the national tax framework, the UAE Ministry of Finance recently issued Cabinet Decision No. 198 of 2025. This decision introduces pivotal amendments to the existing Executive Regulation (Cabinet Decision No. 37 of 2017). Effective from January 1, 2026, these changes focus on enhancing procedural clarity, tightening compliance requirements, and…
UAE Cabinet Decision No. 197 of 2025 The United Arab Emirates has issued a comprehensive update to its excise tax regulations through Cabinet Decision No. 197 of 2025, marking the UAE Excise Tax Update 2025. Set to come into force on January 1, 2026, this legislation repeals the previous framework established under Cabinet Decision No….
Tax laws rarely stand still especially in economies that evolve as swiftly as the UAE’s. With the issuance of Federal Decree-Law No. 7 of 2025, the Excise Tax framework enters a new phase of administrative clarity, long-term fiscal balance and ensuring fairness. Effective 1 October 2025, this amendment introduces sharper clarity in tax calculation, registration, and deduction mechanisms, reaffirming the…
The United Arab Emirates (UAE) has consistently aligned its tax policies with international standards and regional agreements, particularly within the Gulf Cooperation Council (GCC). One such key development is Cabinet Decision No. 52 of 2019, which defines Excise Goods, Excise Tax Rates, and the methods of calculating the Excise Price. Amended by Cabinet Decision No….
Understanding FTA Decision on Natural Shortage of Excise Goods in UAE On 17th June 2025, the Federal Tax Authority (FTA) of the United Arab Emirates issued Decision No. 6 of 2025, laying down comprehensive standards, controls, and procedures to manage shortages in excise goods within designated zones, particularly when such shortages are due to natural…
Introduction The UAE’s Ministry of Finance has introduced Ministerial Decision No. 1 of 2025, a critical update to the framework governing excise tax implementation. This decision, effective from January 3, 2025, focuses on refining the classification and pricing mechanisms for excise goods, particularly those related to electronic smoking devices, liquids, and concentrates. Electronic Smoking Products…
UAE’s Federal Tax Authority (FTA) has issued Federal Tax Authority Decision No. 1 of 2021 which highlights the Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market.
