UAE sets minimum excise price of Dh1/mL for e-smoking liquids from September 1

The UAE Ministry of Finance has announced a new minimum excise price for liquids used in electronic smoking devices and tools, effective September 1, 2026. A minimum excise price of Dh1 per millilitre will apply to these liquids, meaning a 10mL bottle would have a minimum excise price of Dh10, a 30mL bottle Dh30, and a 60mL bottle Dh60. The decision does not change minimum excise prices for cigarettes, water pipe tobacco, ready-to-use tobacco products, and similar products, which will continue to apply. The ministry said the measure aims to enhance the effectiveness of excise tax implementation, support compliance with UAE tax legislation, keep pace with market developments, and ensure consistent application of unified standards across all tobacco and electronic smoking products. The UAE continues to levy 100 per cent excise tax on all tobacco products covered under the country's excise tax regime.