Certain products that are damaging to the environment or human health are subject to excise tax.

The UAE government agreed to impose an excise tax on e-cigarettes, e-liquids, and a number of soft drinks starting on December 1, 2019, just as it did on carbonated beverages, tobacco goods, and energy drinks in 2017.

Certain products that are damaging to the environment or human health are subject to excise tax. Excise taxes are being levied by the UAE government to discourage the purchase of unhealthy and dangerous goods while also increasing tax revenues available for public services.