UAE Excise 2026 Roadmap: From Decision 99 to Implementation

Decision 99/2025 sets the stage, but the real shift is January 2026 — that’s when the sugar-based excise tax kicks in. This roadmap walks through the key milestones and what should be on your timeline.

Key Milestones:

• Sept 2025: Decision 99 becomes effective (9 September 2025).
• Sep 2025: Excise Public Clarification EXTP012 released (11 September 2025) confirming volumetric model rules.
• Late 2025: Businesses required to submit lab sugar content reports.

• 1 Jan 2026: Tiered volumetric excise model comes into force.

• Post-2026: Monitoring, audits, appeals, further regulation clarifications.

Conclusion

You’ve got a timeline to hit. From Decision 99 today to tax change day in 2026 — map your steps carefully.

Disclaimer: The Content offer general guidance and should not be considered legal, financial, or tax advice. Consult qualified professionals for personalized guidance. While efforts have been made to ensure accuracy, no guarantee is provided for completeness or applicability to individual situations. Users are responsible for their interpretation and actions based on this information, at their own risk.

For understanding more about Corporate Tax, VAT, Excise Tax, Financial Services, Advisory Services, reach out to us on: contact@acme-group.me |+971 52 740 1169.