Tax Services
Excise Tax in the UAE
Excise Tax registration, return filing, deregistration and dispute resolution for businesses dealing in excise goods.
Book a Free ConsultationExcise Tax is levied on goods that are typically harmful to health or the environment — including tobacco products, energy drinks, carbonated drinks, sweetened drinks, and electronic smoking devices and liquids. Importers, producers and stockpilers of excise goods must register and file regular returns.
Nexus Wise handles your Excise Tax obligations end to end — from registration and accurate returns to deregistration and resolving disputes with the FTA.
Excise rates by category
Rates set by the UAE Federal Tax Authority.
What we offer
Excise Tax Registration
FTA registration for importers, producers and stockpilers of excise goods.
Excise Tax Return Filing
Accurate, timely excise returns and declarations.
Excise Tax Deregistration
Deregistration when you no longer deal in excise goods.
Tax Dispute Resolution
Clarifications, reconsiderations and FTA representation on excise matters.
What’s taxed — and at what rate
- Tobacco and tobacco products — 100%
- Electronic smoking devices and the liquids used in them — 100%
- Energy drinks — 100%
- Carbonated drinks — 50%
- Sweetened drinks with added sugar or sweeteners — 50%
Who must register
Excise registration is required before you deal in excise goods — there is no turnover threshold.
- Importers of excise goods
- Producers and manufacturers
- Stockpilers holding excise goods for business
- Warehouse keepers and designated-zone operators
Your ongoing obligations
- Register with the FTA before importing or producing
- File excise returns (generally monthly) and pay on time
- Keep clear records of purchases, production, stock and sales
- Deregister cleanly when you stop dealing in excise goods
Where we help most
- Correct classification of each product category
- Designated-zone movements and release calculations
- Reconsiderations and dispute resolution with the FTA
- Audit-ready records and accurate declarations
Why it matters
Correct classification
Proper treatment and rates for each category of excise goods.
Avoid penalties
Timely registration and filing to stay penalty-free.
FTA representation
We act for you on any excise dispute or query.
Frequently asked questions
Which goods are subject to Excise Tax?
Tobacco and tobacco products, electronic smoking devices and their liquids, energy drinks, carbonated drinks and sweetened drinks.
What are the excise rates?
100% on tobacco, electronic smoking devices and liquids, and energy drinks; 50% on carbonated drinks and on drinks with added sugar or sweeteners.
Who must register for Excise Tax?
Any business that imports, produces or stockpiles excise goods in the UAE, or releases them from a designated zone, must register with the FTA.
Is there a registration threshold?
No. Unlike VAT, there is no turnover threshold — you must register before importing, producing or stockpiling excise goods.
How often are excise returns filed?
Excise returns are generally filed monthly. We prepare and submit them on time and keep your records compliant.
What records do I need to keep?
Clear records of purchases, production, imports, stock movements and sales of excise goods — which we help you organise and keep audit-ready.
Can you handle excise disputes with the FTA?
Yes. We manage clarifications, reconsideration requests and represent you on any excise matter before the FTA.
Other tax services
Talk to an FTA-registered Tax Agent today
Your first consultation is free. Let’s keep your business compliant and confident.
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