Aqid ERPMeaning
Qatar has charged excise since 1 January 2019, under Law No. 25 of 2018: 100% on tobacco and its derivatives, energy drinks and special-purpose goods. Law No. 2 of 2026 replaced the 50% on carbonated drinks from 6 July 2026 with a charge on a sweetened drink's sugar: exempt below 5 g per 100 ml, QAR 0.77 a litre from 5 g, QAR 1.06 a litre from 8 g.
The tax falls due when the goods are released for consumption: on import, when the customs duties are imposed, or on production. Importers, producers and keepers of a tax warehouse register with the GTA; a trader that only buys and sells goods already released does not. The return is quarterly, filed and paid on Dhareeba within 15 days of the end of the quarter.
Also called: Qatar excise · selective tax Qatar · sugar tax Qatar
Example
Al Waha Trading W.L.L. imports 10,000 litres of a drink with 9 g of sugar per 100 ml in August. The excise falls due on import, with the customs duties: QAR 1.06 × 10,000 = QAR 10,600, which it books apart from the cost of the drinks.