UAE Tax LawCabinet Resolution No. (137) of 2026 Regarding the Excise Price for Tobacco Products and Liquids Used in Electronic Smoking Devices and Tools

Article (1) Definitions For the purpose of implementing the provisions of this Resolution, the following terms or expressions shall have the meaning assigned to each of them, unless the context requires otherwise: Excise Price : The price calculated in accordance with the provisions of

Article (2) Minimum Excise Price for Tobacco Products and Liquids Used in Electronic Smoking Devices and Tools The Excise Price for Tobacco Products and Liquids Used in Electronic Smoking Devices and Tools shall be determined in accordance with Article (11) of the aforementioned Cabinet Resolution No. (197) of 2025, provided that it shall not be less than the following: 1. (0.4) dirhams per Cigarette Stick. 2. (0.1) dirhams per gram of Waterpipe Tobacco, ready-to-use tobacco, and other similar products. 3. (1) dirham per (1) milliliter of Liquids Used in Electronic Smoking Devices and Tools.

Article (3) Repeals Cabinet Resolution No. (55) of 2019 Regarding the Excise Price for Tobacco Products shall be repealed, and any provision that contradicts or conflicts with the provisions of this Resolution shall also be repealed.

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Cabinet Resolution of 2026 Regarding the Excise Price for Tobacco Products and Liquids Used in Electronic Smoking Devices and Tools 3

Article (4) Publication and Entry into Force This Resolution shall be published in the Official Gazette and shall enter into force on 1 September 2026. Mohammed bin Rashid Al Maktoum Prime Minister Issued by us: On: 9 Safar 1448 A.H. Corresponding to: 24 July 2026 A.D.

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Article (11) of the aforementioned Cabinet Resolution No. (197) of 2025.

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Cabinet Resolution of 2026 Regarding the Excise Price for Tobacco Products and Liquids Used in Electronic Smoking Devices and Tools 2 Waterpipe Tobacco : Tobacco intended for smoking in a water pipe and consisting of a mixture of tobacco and glycerin, even if it contains aromatic oils, extracts, molasses or sugar, and even if fruit flavors are added thereto. Cigarette Sticks : All cigarette sticks, whether conventional or electrically heated. Liquids Used in Electronic Smoking Devices and Tools : All liquids used in electronic smoking devices and tools, and the like, whether or not they contain nicotine.