Excise Tax
Excise Tax registration on EmaraTax for importers, producers and stockpilers of tobacco, sweetened and energy drinks and electronic smoking products.
Excise Tax applies to goods considered harmful to health, and unlike VAT there is no turnover threshold: any business that imports, produces or stockpiles excise goods in the UAE must register with the Federal Tax Authority before it starts. We confirm whether your activities trigger registration, prepare the EmaraTax application and set up the records and return process you will need afterwards.
Register before you trade
Registration is in place before your first import or production run, avoiding penalties and customs holds.
Correct product treatment
We confirm which items are excise goods and at what rate before they reach the market.
Smooth customs clearance
Your registration and product data line up with customs declarations.
Ready for ongoing filing
Records, stock movements and the return calendar are set up from day one.
In-depth guide
01Who needs to register for Excise Tax
Registration is triggered by activity, not turnover. Importers, local producers and businesses holding excise goods in commercial quantities for trade must all register before they begin, and so must warehouse keepers operating in designated zones.
Businesses that only import small quantities occasionally may be able to account for the tax through customs without full registration. We review your supply chain to confirm the right route.
02Rates and the move to a sugar-based model
Tobacco products, energy drinks, electronic smoking devices and their liquids carry a 100% rate, while carbonated drinks carry 50%. These rates apply to the higher of the retail sale price and the standard price published by the FTA.
From 2026, sweetened drinks are taxed under a tiered model linked to sugar content rather than a single flat rate. Producers and importers need reliable sugar content data for each product, and we help you prepare it alongside your registration.
03After registration
Registered businesses file excise returns and pay the tax for each tax period by the FTA deadline. Records of production, imports, stock movements and losses must support every figure.
Because SMAS Venture is a bookkeeping-first firm, we set up stock and ledger records that feed your excise returns directly, and coordinate them with your VAT filings.
- 1
Activity review
We map your products and supply chain to confirm registration is required.
- 2
Document pack
We collect licence, customs, product and ownership documents.
- 3
EmaraTax filing
We submit the excise registration and answer FTA queries.
- 4
Return setup
We set up stock records, product data and your excise filing calendar.
Tobacco and tobacco products, energy drinks, electronic smoking devices and the liquids used in them are taxed at 100%. Carbonated drinks are taxed at 50%. Sweetened drinks are taxed under a sugar-content based tiered model that applies from 2026, so the tax depends on how much sugar a drink contains.
Ready for books you can rely on?
Book a free 30-minute consultation. We’ll review your current setup and show you exactly what we’d do.