https://gulfbusiness.com/ :The Ministry of Finance has announced a new decision introducing a minimum Excise Price for liquids used in Electronic Smoking Devices and Tools, effective September 1, 2026.

The move is part of the UAE’s efforts to enhance the implementation of excise tax regulations and support compliance with the country’s tax legislation, a WAM report said.

Under the decision, the current minimum Excise Price will continue to apply to Cigarettes, Water Pipe Tobacco, ready-to-use tobacco products, and other similar products.

The Ministry has introduced a minimum Excise Price of Dhs1 per millilitre for liquids used in Electronic Smoking Devices and Tools.

Decision supports evolving excise market framework
The ministry said the measure aims to keep pace with developments in the excise goods market while ensuring consistent application of unified standards across different categories of tobacco and electronic smoking products.

The decision is also designed to strengthen tax compliance and reduce practices that could impact the effective implementation of the excise tax system.

The UAE applies an excise tax rate of 100 per cent on all tobacco products covered under the excise tax regime.