Tier:
MODERATE
Rate:
0.79 AED per liter
Rule set:
UAE-SWEET-2026-v1
How this amount is calculated:
Sugar 7.2 g / 100 ml → Tier MODERATE
Excise rate 0.79 AED / L × Volume 1.5 L
Excise tax: 1.19 AED
How this tax is calculated
Under the UAE excise tax rules, the tax is not based on sugar alone. It is based on
the total sweetness of the beverage.
- Sugar and sweeteners are combined for tax purposes,
- The drink is assigned to a tier based on total sweetness per 100 ml
- The excise tax is calculated on the entire volume
Reducing sugar but adding sweeteners does not remove the tax. It only reduces it if
the drink falls into a lower tier.
Legal basis:
Federal Decree-Law No. (7) of 2025 on Excise Tax
Effective from 1 January
2026
Important note
This calculator applies to sweetened beverages only.
Energy drinks are subject to a different excise tax regime (100% ad-valorem) and
are not calculated here.