17/01/2026
๐จ๐๐ฟ๐ฒ ๐๐ผ๐ ๐ฒ๐
๐ฝ๐ผ๐ฟ๐๐ถ๐ป๐ด ๐ฏ๐ฒ๐๐ฒ๐ฟ๐ฎ๐ด๐ฒ๐ ๐๐ผ ๐จ๐๐? ๐๐ป๐ผ๐ ๐๐ต๐ฒ ๐ฟ๐๐น๐ฒ๐ ๐ผ๐ณ ๐ป๐ฒ๐ ๐๐๐ด๐ฎ๐ฟ-๐ฏ๐ฎ๐๐ฒ๐ฑ ๐ฒ๐
๐ฐ๐ถ๐๐ฒ ๐๐ฎ๐
!
The UAE has given some updates on the sugar tax being introduced since the first day of 2026.
Previously it was a kind of flat rate, meaning 50% excise tax on carbonated soft drinks and sweetened drinks, as well as 100% on energy drinks.
๐ ๐ช๐ต๐ฎ๐ ๐ต๐ฎ๐ ๐ฐ๐ต๐ฎ๐ป๐ด๐ฒ๐ฑ ๐ฎ๐ป๐ฑ ๐ต๐ผ๐ ๐๐ต๐ฒ ๐ป๐ฒ๐ ๐บ๐ผ๐ฑ๐ฒ๐น ๐๐ผ๐ฟ๐ธ๐:
The new model is a tiered volumetric excise tax on sweetened beverages, based on sugar content per 100 ml
< 5g sugar / 100 ml โ AED 0
5g to < 8g โ AED 0.79 / liter
โฅ 8g โ AED 1.09 / liter
Artificial sweeteners* only (no sugar) โ AED 0
*๐๐ณ๐ต๐ช๐ง๐ช๐ค๐ช๐ข๐ญ ๐ด๐ธ๐ฆ๐ฆ๐ต๐ฆ๐ฏ๐ฆ๐ณ๐ด ๐ข๐ณ๐ฆ ๐ฅ๐ฆ๐ง๐ช๐ฏ๐ฆ๐ฅ ๐ช๐ฏ ๐ข๐ค๐ค๐ฐ๐ณ๐ฅ๐ข๐ฏ๐ค๐ฆ ๐ธ๐ช๐ต๐ฉ ๐๐๐ ๐๐ต๐ข๐ฏ๐ฅ๐ข๐ณ๐ฅ ๐๐ฐ. (995) ๐ช๐ด๐ด๐ถ๐ฆ๐ฅ ๐ฃ๐บ ๐ต๐ฉ๐ฆ ๐๐๐ ๐๐ต๐ข๐ฏ๐ฅ๐ข๐ณ๐ฅ๐ช๐ป๐ข๐ต๐ช๐ฐ๐ฏ ๐๐ณ๐จ๐ข๐ฏ๐ช๐ป๐ข๐ต๐ช๐ฐ๐ฏ.
๐ ๐๐ฟ๐ถ๐๐ถ๐ฐ๐ฎ๐น ๐ฝ๐ผ๐ถ๐ป๐๐ ๐ณ๐ผ๐ฟ ๐ฒ๐
๐ฝ๐ผ๐ฟ๐๐ฒ๐ฟ๐ ๐๐ผ ๐๐ป๐ฑ๐ฒ๐ฟ๐๐๐ฎ๐ป๐ฑ:
โข The tax is assessed at import stage in the UAE.
โข Without a certified laboratory sugar analysis, products will be automatically classified as โHigh Sugarโ
โข Reformulation done outside the UAE directly impacts landing cost, distributor margins, and retail price
โข UAE importers will increasingly demand compliant formulations and documentation as it is their responsibility to comply with the local laws.
๐ ๐ฆ๐๐ถ๐น๐น ๐ฒ๐
๐ฒ๐บ๐ฝ๐ (๐๐ป๐ฑ๐ฒ๐ฟ ๐๐๐ฟ๐ถ๐ฐ๐ ๐ฐ๐ผ๐ป๐ฑ๐ถ๐๐ถ๐ผ๐ป๐):
โข 100% natural juices with no added sugar or sweeteners
โข Beverages with โฅ75% milk or milk substitutes
โข Baby formula and medical nutrition
โข Energy drinks (remain under 100% excise, unchanged)
๐ก ๐๐ผ๐ป๐ฐ๐น๐๐๐ถ๐ผ๐ป:
โข Most products will become cheaper on the retail shelf
โข More documentation required - strict compliance
โข Re-think product formulation and corresponding declarationย
โข More fair approach and not one size fits all
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