Cabinet Decision Cabinet Decision No. 137 of 2026 Cabinet

CD 137/2026 — Minimum Excise Price for tobacco products and e-liquids

Cabinet Decision No. 137 of 2026 on the Excise Price for Tobacco Products and Liquids used in Electronic Smoking Devices and Tools

In force Issued 24 July 2026 In force from 1 September 2026

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (137) لسنة 2026 — السعر الانتقائي لمنتجات التبغ والسوائل المستخدمة في أجهزة وأدوات التدخين الإلكترونية
Document type
Cabinet Decision
Number
137
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
24 July 2026
In force from
1 September 2026
Applies to
Importers, producers and stockpilers of cigarettes, water pipe tobacco, ready to use tobacco and similar products, and of liquids used in electronic smoking devices and tools.
Current position
In force from 1 September 2026. It repealed Cabinet Decision No. 55 of 2019 (Art. 3) and ties the Excise Price to Art. 11 of Cabinet Decision No. 197 of 2025.
Topics
Excise Tax · Excise goods & rates
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Sets a floor for the Excise Price of tobacco products and of liquids used in electronic smoking devices and tools: the Excise Price calculated under Art. 11 of Cabinet Decision No. 197 of 2025 may not be less than 0.4 Dirham per cigarette, 0.1 Dirham per gram of water pipe tobacco, ready to use tobacco and similar products, or 1 Dirham per 1 ml of e-smoking liquids, whether or not they contain nicotine. It replaces Cabinet Decision No. 55 of 2019 from 1 September 2026; the per-ml minimum for liquids is new.

What it means in practice Professional insight

Who: importers, producers and stockpilers of tobacco products and e-smoking liquids. What to check: from 1 September 2026, that the Excise Price used in returns is not below 0.4 Dirham per cigarette, 0.1 Dirham per gram or 1 Dirham per ml, including nicotine-free liquids.

Key provisions

  • Art. 1 Excise Price is the price calculated under Art. 11 of Cabinet Decision No. 197 of 2025; Cigarettes are all cigarettes, whether normal or electrically-heated; Liquids used in Electronic Smoking Devices and Tools include all liquids used in such devices and tools and the like, whether or not containing nicotine; Water Pipe Tobacco is defined as tobacco for smoking in a water pipe made of a mixture of tobacco and glycerol.
  • Art. 2 The Excise Price for Tobacco Products and Liquids used in Electronic Smoking Devices and Tools is determined under Art. 11 of Cabinet Decision No. 197 of 2025, provided that it is not less than: (1) 0.4 Dirham per Cigarette; (2) 0.1 Dirham per gram of Water Pipe Tobacco, ready to use tobacco and other similar products; (3) 1 Dirham per 1 ml of Liquids used in Electronic Smoking Devices and Tools.
  • Art. 3 Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products is repealed, together with every provision that violates or conflicts with this Decision.
  • Art. 4 Published in the Official Gazette and effective from 1 September 2026.

What changed

  1. 24 July 2026 Issued
  2. 1 September 2026 In force
  3. 1 September 2026 Replaces CD 55/2019 — Minimum Excise Price for tobacco products (repealed): Repeals Cabinet Decision No. 55 of 2019 (Art. 3), effective from 1 September 2026 (Art. 4).

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 17 August 2017 Federal Decree-Law FDL 7/2017 — Excise Tax Law In force — amended
    1. 24 September 2017 Cabinet Decision CD 37/2017 — Excise Tax Executive Regulation — Executive Regulation of this law In force — amended
      1. 17 June 2025 FTA Decision FTA Decision 6/2025 — Natural shortage of excise goods in a Designated Zone (consolidated 2026) — Made under it In force — amended
    2. 24 September 2017 Cabinet Decision CD 38/2017 — Excise goods, rates and the Excise Price (repealed) — Made under Arts. 2, 3 Repealed
    3. 24 July 2018 Cabinet Decision CD 42/2018 — Marking tobacco and tobacco products (tax stamps) — Made under it In force
      1. 6 November 2018 FTA Decision FTA Decision 3/2018 — Tobacco marking scheme: dates, fee per Mark and storage (consolidated 2026) — Made under it In force — amended
      2. 28 April 2019 FTA Decision FTA Decision 2/2019 — Marks on water pipe tobacco and heated cigarettes (consolidated 2026) — Made under it In force — amended
        1. 11 May 2020 FTA Decision FTA Decision 5/2020 — Unmarked shisha tobacco and heated cigarettes banned from 1 January 2021 — Amends Art. 1(4) In force
      3. 1 May 2019 Cabinet Decision CD 33/2019 — Penalties for tobacco marking (tax stamp) violations — Made under it In force
      4. 30 August 2021 FTA Decision FTA Decision 3/2021 — New-design Marks for cigarettes and water pipe tobacco (consolidated 2026) — Made under it In force — amended
    4. 4 August 2019 Cabinet Decision CD 52/2019 — Excise goods, rates and the Excise Price (repealed) — Made under Arts. 2, 3 Repealed
      1. 29 September 2019 Ministerial Decision MD 236/2019 — Customs codes and concentrate Excise Price under CD 52/2019 (repealed) — Made under Arts. 4, 5, 13, 17 Repealed
      2. 28 April 2021 FTA Decision FTA Decision 1/2021 — Calculating the average retail selling price of excise goods — Made under Art. 14(2) In force
      3. 3 January 2025 Ministerial Decision MD 1/2025 — Customs codes and concentrate Excise Price under CD 52/2019 — Made under Arts. 4, 5, 13 In force
      4. 22 September 2025 Ministerial Decision MD 249/2025 — Smoking cessation products excluded from tobacco products — Made under Art. 3(2) In force
    5. 4 August 2019 Cabinet Decision CD 55/2019 — Minimum Excise Price for tobacco products (repealed) — Made under it Repealed
      1. 29 September 2019 Ministerial Decision MD 237/2019 — Start date of the minimum Excise Price for tobacco (1 December 2019) — Made under Art. 3 Spent
    6. 27 November 2025 Cabinet Decision CD 197/2025 — Excise goods, rates and amounts, and the Excise Price — Made under Arts. 2, 3 In force
      1. 12 December 2025 FTA Decision FTA Decision 10/2025 — Sugar content of drink concentrates without reliable guidelines — Made under it In force
    7. 12 December 2025 FTA Decision FTA Decision 11/2025 — Additional cases for deducting excise tax — Made under Art. 16(1)(d) In force
    8. 24 July 2026 Cabinet Decision CD 137/2026 — Minimum Excise Price for tobacco products and e-liquids — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

Book a consultation

General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.