UAE Updates Excise Tax Regulations for 2025

The UAE Ministry of Finance has issued Ministerial Decision No. (1) of 2025, implementing Cabinet Decision No. 52 of 2019 on Excise Goods. 

Key updates include: 

– Excise Tax on Electronic Smoking Devices & Liquids – Tax applies to all e-cigarettes, shishas, and heated tobacco products, regardless of nicotine content. 

– Excise Price Calculation for Concentrates & Powders – The tax base will be determined using the higher of the standard price list or designated selling price before discounts. 

– Repeal of Ministerial Decision 236 of 2019 – Previous provisions conflicting with the new decision are now abrogated. 

These updates reinforce transparency & compliance in the excise tax system. 

How do you see these changes impacting businesses? Let’s discuss!