UAE Excise Tax Update: Key Changes for Sweetened Drinks Discover the latest updates on the UAE Excise Tax as the FTA introduces a tiered volumetric model for sweetened drinks, effective January 1, 2026. Learn how the shift from a flat 50% rate to a sugar-content-based system impacts businesses, with new compliance requirements, product testing, and registration obligations. Discover how businesses can navigate these updates and ensure readiness.

On 3 September 2025, Ministry of Finance (“MoF”) released Ministerial Decision No. 229 of 2025 relating to the Qualifying Activities and Excluded Activities under the Qualifying Free Zone Person (“QFZP”) regime under the United Arab Emirates (“UAE”) Corporate Tax Law (Federal Decree Law No.47 of 2022).

In June 2025, the UAE Federal Tax Authority issued updated guidance (CTGFF1 and FTA Decision No. 5 of 2025) clarifying Corporate Tax rules for Family Foundations.

Discover how the UAE’s updated MAP guidance brings structure and strategy to cross boarder tax challenges.