UAE introduces minimum excise price for e-smoking liquids from September 1

The UAE will introduce a minimum excise price of Dh1 per millilitre for liquids used in electronic smoking devices and tools from September 1, 2026. The measure is part of the Ministry of Finance's efforts to strengthen excise tax compliance and ensure consistent standards across tobacco and electronic smoking products. The minimum excise price is not the same as a minimum retail price; instead, it is used to calculate excise tax. Under the new measure, a 10ml bottle will have a minimum excise price of Dh10, while 30ml and 60ml bottles will have minimum excise prices of Dh30 and Dh60, respectively. Existing minimum excise prices for other tobacco products will remain unchanged.