Sugar taxation in the UAE is governed by the Federal Excise Tax Law and enforced by the Federal Tax Authority (FTA).
Sugar-sweetened beverages are taxed based on verified sugar content per 100 ml under a tiered volumetric excise model.
Accredited laboratory testing is mandatory for FTA registration, MOIAT conformity, and audit readiness.
Sugar Taxation in UAE
FTA Excise Tax Compliance & Accredited Sugar Testing Services
Sugar taxation in the UAE is part of the Federal Excise Tax regime aimed at reducing sugar consumption and promoting public health.
Manufacturers, importers, and brand owners of sugar-sweetened beverages must comply with strict
FTA and MOIAT regulatory requirements, including accurate sugar content determination through accredited laboratory testing.
From 2026, excise tax on beverages is calculated using a tiered volumetric tax model,
where tax liability depends on grams of sugar per 100 ml declared during FTA product registration.
What Is Sugar Taxation in the UAE?
Sugar taxation is an excise tax imposed on beverages containing added sugar or sweetening substances.
The tax applies at the point of production or import and is regulated by the Federal Tax Authority (FTA).
- Verified sugar content declaration per 100 ml
- Accredited laboratory test reports
- Accurate FTA excise product registration
- Alignment with MOIAT conformity requirements
UAE Sugar Excise Tax Categories
| Sugar Category | Sugar Content (per 100 ml) | Excise Tax Impact |
|---|---|---|
| Low Sugar | Less than 5 g | No excise tax |
| Medium Sugar | 5 g – less than 8 g | Reduced excise tax rate |
| High Sugar | 8 g or more | Higher excise tax rate |
Exact excise rates are applied per liter in accordance with current FTA regulations.
Why Accredited Sugar Testing Is Mandatory
The Federal Tax Authority requires sugar content declarations to be evidence-based and auditable.
Estimated values or non-accredited test reports may be rejected during FTA or MOIAT inspections.
- Correct excise tax classification
- Audit-ready technical documentation
- Reduced compliance risk and penalties
- Support for FTA and MOIAT inspections
MOIAT & FTA Audit Readiness
Businesses must maintain a complete compliance file containing:
- ISO/IEC 17025 accredited sugar test reports
- Analytical methodology and scope of accreditation
- Product formulation and ingredient data
- FTA excise registration records
- Evidence of re-testing following formulation changes
Who Requires Sugar Testing?
- Beverage manufacturers
- Importers and distributors
- Brand owners registering products with FTA
- Reformulated or relabeled products
Frequently Asked Questions (FAQs)
Is sugar testing mandatory for FTA excise tax registration?
Yes. FTA requires accredited laboratory test reports to verify sugar content for excise classification.
Are imported beverages required to undergo sugar testing?
Yes. Imported products must submit accepted laboratory test reports during FTA registration.
What happens if sugar content is declared incorrectly?
Incorrect declarations may lead to excise reassessment, penalties, or product deregistration.
Is re-testing required after product reformulation?
Yes. Any formulation change affecting sugar content requires updated testing and resubmission.
Accredited Sugar Testing & FTA Compliance Services
We provide ISO/IEC 17025 accredited sugar testing for full FTA and MOIAT compliance.
Our services support excise registration, audit readiness, and regulatory approvals.
- ✔ Added & total sugar analysis
- ✔ FTA-ready test reports
- ✔ Support during audits & inspections
- ✔ Fast turnaround times