FTA Decision FTA Decision No. 10 of 2025 Federal Tax Authority

FTA Decision 10/2025 — Sugar content of drink concentrates without reliable guidelines

Federal Tax Authority Decision No. 10 of 2025 on the Mechanism for Calculating the Percentage of Sugar and Other Sweeteners in Concentrates, Powders, Gels, and Extracts for which no Guidelines are Available or where the Guidelines were Proven Inaccurate

In force Issued 12 December 2025 In force from 1 January 2026

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

Official Arabic title
قرار الهيئة الاتحادية للضرائب رقم (10) لسنة 2025 — آلية احتساب نسبة السكر والمحليات الأخرى في المركزات والمساحيق والجل والمستخلصات التي لا تتوفر إرشادات بشأنها أو ثبت عدم صحة إرشاداتها
Document type
FTA Decision
Number
10
Issued by
Federal Tax Authority
Issued
12 December 2025
In force from
1 January 2026
Applies to
Taxable Persons importing or producing concentrates, powders, gels and extracts that make Sweetened Drinks.
Current position
In force. No official text amending or repealing it was found.
Topics
Excise Tax · Excise goods & rates
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Sets how the sugar and other sweeteners percentage of a Concentrated Product is calculated when the producer's guidelines are missing or proven inaccurate. The Taxable Person submits a Laboratory Report on the packaging unit; the volume of the final drink is the total grams of sugar and other sweeteners multiplied by 20, and the Authority divides it by the unit's volume or weight to set the Dilution Ratio. Liquid products under 5 grams per 100 millilitres fall in the Low-Sugar Category and products with only artificial sweeteners in the Artificially Sweetened Category without the calculation.

What it means in practice Professional insight

Who: importers and producers of drink concentrates, powders, gels and extracts. What to check: whether reliable producer guidelines exist, an accredited Laboratory Report per packaging unit, and the resulting Dilution Ratio set by the FTA.

Key provisions

  • Art. 1 Concentrated Products are concentrates, powders, gels and extracts that can be converted into Sweetened Drinks; the Dilution Ratio is the volume in millilitres of the final ready-to-drink product from each 1 millilitre or 1 gram of Concentrated Product; the Low-Sugar Category covers drinks with less than 5 grams of total sugar and other sweeteners per 100 millilitre; a Laboratory Report is issued by a laboratory on the list published by the Ministry of Industry and Advanced Technology.
  • Art. 2(1)(a) Where guidelines on the sugar or other sweeteners in Concentrated Products are not available or are proven inaccurate, the Taxable Person obtains a Laboratory Report on the Unit of Concentrated Product showing its total sugar and other sweeteners and submits it to the Authority.
  • Art. 2(1)(b) Volume of the final drink = total sugar and other sweeteners content in grams (from the Laboratory Report) X 20.
  • Art. 2(1)(c) The Authority determines the Dilution Ratio = volume of the final drink ÷ volume (in millilitres) or weight (in grams) of the Unit of Concentrated Product.
  • Art. 2(2) Excluded from the mechanism: a liquid Concentrated Product whose Laboratory Report shows less than 5 grams of total sugar and other sweeteners per 100 millilitres is classified in the Low-Sugar Category; one containing only artificial sweeteners is classified in the Artificially Sweetened Category.
  • Art. 3 Published in the Official Gazette and effective from 1 January 2026.

What changed

  1. 12 December 2025 Issued
  2. 1 January 2026 In force

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

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