Gulf News, 29 October 2025: The Federal Tax Authority (FTA) has outlined new requirements for beverage producers and importers ahead of a tiered sugar tax implementation planned for early 2026.

Under the new system, manufacturers must obtain Accredited Conformity Certificates verifying the sugar content of their products. The certification process requires laboratory testing from approved facilities to determine precise sugar levels per 100 millilitres.

The tax structure will feature four distinct categories: drinks with 8g or more sugar per 100ml: highest tax rate, drinks containing 5-8g sugar per 100ml: moderate tax rate, beverages with less than 5g sugar per 100ml: lower tax rate and sugar-free drinks with artificial sweeteners: zero tax.

Products without proper certification will automatically be classified in the highest tax bracket until laboratory results prove otherwise.

The new framework will apply to all beverages containing added sugars or sweeteners, including concentrates, powders, and gels. Natural sugar-only drinks will be exempt from the tax, while energy drinks will maintain their current 100% excise rate.

Businesses can now apply for certification through the Ministry of Industry and Advanced Technology’s online platform. Acceptable test results must come from laboratories accredited by recognised bodies such as the Emirates National Accreditation System or those certified under ISO/IEC 17025.

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