The goods and the rates
Sweetened drinks were added by Decision 34/2020. The Tax Authority's FAQ is explicit that the 50% applies regardless of the share of sugar or sweeteners in the drink: there is no sugar tier, as there now is in Qatar.
| Tobacco and tobacco products | 100% |
|---|---|
| Energy drinks | 100% |
| Electronic smoking devices and their liquids | 100% |
| Pork products | 100% |
| Alcoholic drinks | 100% |
| Soft drinks | 50% |
| Sweetened drinks | 50% |
Who registers
- Importers of excise goods.
- Local producers of excise goods.
- There is no registration threshold: the first import or production for trade brings the duty to register.
The excise return
The excise return is quarterly. It is filed on the Tax Authority's portal, and the tax paid, within 30 days of the end of each quarter.
Digital tax stamps
Decision 210/2022 requires a digital tax stamp on excise goods the Tax Authority names. Since 1 June 2025 goods of those kinds without a stamp cannot be imported, sweetened drinks apart.
For soft drinks the Tax Authority has suspended the stamp at customs and postponed the local requirement, which was due from 1 January 2026, until further notice. Check the Tax Authority's announcements before ordering stamps for drinks.
Where Aqid ERP stands
Aqid ERP does not calculate excise, prepare the excise return or order tax stamps. An importer's excise can be posted to its own account, so the cost of the goods and the tax stay apart in the books, and the return is filed on the Tax Authority's portal.