Introduction
Unlike value-added tax, excise tax in Qatar (implemented since 2019) is a single‑phase tax applied at the point of import or local production of specific excisable goods. Businesses dealing in excisable goods must register for excise tax via Dhareeba Tax Portal, account for and pay the tax, and file quarterly excise tax returns with the General Tax Authority (the GTA).
Under the updated Excise Tax Law, as published in the Official Gazette on 7 April 2026, the following categories are subject to excise tax:
Schedule 1 - 100% excise tax rate:
- Tobacco and its products
- Energy drinks
- Special purpose goods (consumed under specific conditions and authorizations)
Schedule 2 - Sugary Sweetened Beverages (SSBs)
SSBs are drinks that contain sugar (natural or added) and/or other sweeteners and are treated as excisable goods under the updated Law. Please note that the new scope also covers any product that can be turned into a beverage and contains sugar or sweeteners, such as concentrates, powders, extracts, and similar items. Certain products may be excluded from excise tax scope and the detailed exclusions will be published and clarified by the GTA.
The excise tax on SSBs is based on their sugar content per 100 ml:
- Beverages with less than 5 gram of sugar per 100 ml - zero tax
- Beverages with 5.00 - 7.99 gram of sugar per 100 ml - QAR 0.77 per liter
- Beverages with 8.00 gram of sugar or more per 100 ml - QAR 1.06 per liter
- Beverages containing only artificial sweeteners and no added sugar - zero tax
Excise tax applies to both imported and locally produced goods that fall within these schedules. Excisable goods may be held under a suspended tax status in a licensed Excise Tax Warehouse, with excise tax becoming due when the goods are released for local consumption or other taxable purposes. Businesses holding excisable goods for commercial purposes on the effective date of the new law will also have transitional reporting and payment obligations.
