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UAE: Amendments to excise tax law

Effective October 1, 2025

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December 18, 2025

The UAE in early September 2025 issued Federal Decree-Law No. 7 amending the excise tax law, introducing technical and procedural changes on tax calculation, registration, deductible tax, and payment procedures.

The amendments, effective October 1, 2025, allow specific excise rates per unit (up to AED 100) and expand registration obligations and deduction rules.


For more information, contact a KPMG tax professional in the UAE:

Neha Jain | njain13@kpmg.com

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