The UAE Ministry of Finance has announced the issuance of Cabinet Resolution No. (198) of 2025, introducing amendments to the country’s Excise Tax regulations aimed at improving compliance and streamlining tax procedures.
The new resolution updates specific provisions of Cabinet Resolution No. (37) of 2017, which forms the executive regulation of Federal Decree-Law No. (7) of 2017 on Excise Tax. The amendments are designed to enhance clarity for taxpayers and strengthen the efficiency of excise tax administration.
According to the Ministry of Finance, the revised rules seek to support better regulatory oversight, simplify processes for businesses subject to excise tax, and ensure greater alignment with international best practices in tax governance.
Excise Tax in the UAE applies to selected products deemed harmful to human health or the environment, including tobacco products, energy drinks and sweetened beverages. The updated framework is expected to help authorities more effectively monitor compliance while providing clearer guidance to manufacturers, importers and stockpilers.
The ministry said the changes reflect the UAE’s ongoing efforts to modernise its tax system, improve transparency and create a predictable regulatory environment for businesses operating in the country.
Further details on the amended provisions and their implementation are expected to be released through official channels.
