Aqid ERPThe goods and the rates
The General Tax Authority (GTA) keeps the list of excise goods on Dhareeba. The 50% that carbonated drinks used to carry was abolished on 6 July 2026; a sweetened drink is now taxed on its sugar, as below.
| Tobacco and its derivatives | 100% |
|---|---|
| Energy drinks | 100% |
| Special-purpose goods | 100% |
Sweetened drinks from 6 July 2026
The charge is per litre of drink, so a 330 ml can with 9 g of sugar per 100 ml carries QAR 1.06 × 0.33 = QAR 0.35 of excise. A product's tier follows its sugar content; check the GTA's sweetened-drinks guide for how the sugar is measured and declared.
| Less than 5 g of sugar per 100 ml | Exempt |
|---|---|
| 5 g to 7.99 g per 100 ml | QAR 0.77 per litre |
| 8 g or more per 100 ml | QAR 1.06 per litre |
When it falls due
Excise falls due when the goods are released for consumption: on import, or on production outside a suspension arrangement; when goods leave a suspension arrangement such as a licensed tax warehouse; or when goods are lost without explanation. On imports it is payable when customs duties are imposed.
Who registers
- Importers and local producers of excise goods.
- Keepers of a tax warehouse, licensed through the GTA's service since 1 April 2026.
- A business that only buys and sells excise goods already released for consumption does not register.
The return and refunds
Under Law No. 25 of 2018 the excise return is quarterly: it is filed, and the tax paid, within 15 days of the end of each quarter. The GTA set separate transitional dates for the July 2026 change; check them on Dhareeba.
The GTA refunds excise paid on goods exported outside the GCC, used to produce other excise goods, or moved to another GCC state that collects the tax. The claim is made on Dhareeba within 30 days of the end of the period concerned.
Where Aqid ERP stands
Aqid ERP does not calculate excise or prepare the excise return. An importer's excise paid at customs 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 Dhareeba.