UAE Excise Tax Calculator 2025
Calculate Tax on Tobacco, Energy Drinks & Sweetened Beverages
Introduction
🎯 What
Calculates UAE Excise Tax on specific goods harmful to health or the environment, as per Federal Decree-Law No. 7 of 2017.
👥 Who
Importers, manufacturers, stockpilers, and distributors dealing in excise goods like tobacco and sugary drinks.
💡 Why
To estimate precise tax liability and ensure compliance with FTA regulations before import or sale.
📦 Goods Details
Higher of Import Price or Retail Price
💰 Extra Charges
Adds 5% VAT on (Base + Excise)
📊 Tax Breakdown
Excise Tax Rates 2025
| Goods Category | Tax Rate |
|---|---|
| Tobacco & Tobacco Products | 100% |
| Energy Drinks | 100% |
| Electronic Smoking Devices & Liquids | 100% |
| Carbonated Drinks | 50% |
| Sweetened Drinks | 50% |
Calculation Examples
Example 1: Tobacco (100%)
Example 2: Soda (50%)
Frequently Asked Questions
Q: Is VAT applied on top of Excise Tax?
A: Yes. VAT is calculated on the total value of the goods **including** the Excise Tax liability.
Q: Which businesses must register for Excise Tax?
A: Any business that imports, produces, or stockpiles excise goods in the UAE must register with the FTA.
Q: What happens if I export excise goods?
A: Registered businesses may be eligible for a refund of the excise tax paid on goods that are subsequently exported outside the UAE.
Disclaimer: This UAE Excise Tax Calculator 2025 is for informational purposes only. Rates and categories are based on current FTA regulations. Please verify specific HS codes and classifications with the Federal Tax Authority.