Qatar: New excise taxes on sweetened beverages; new excise tax warehouse licensing service
Changes affecting excise taxes in Qatar
Law No. (2) of 2026 (published in Official Gazette No. 6 on April 7, 2026) amended the excise tax law (Law No. (25) of 2018) to introduce the changes below, effective three months from the date of publication:
- Updated scope of excise tax: The amendment revises the categories of excisable goods and clarifies that certain products (including sweetened beverages) are now taxed based on detailed product lists and criteria to be set by the General Tax Authority (GTA). The relevant list of products is expected to be published officially along with HS codes.
- Updated wording for the value of goods: Excise tax is calculated either on the higher of the declared retail price or a standard price list for certain goods, and, for sweetened beverages, by reference to their total sugar and sweetener content.
Read an April 2026 report prepared by the KPMG member firm in Qatar
In addition, the General Tax Authority (GTA) announced the launch of a new excise tax warehouse licensing service—effective from April 1, 2026—which allows excise taxpayers to produce, process, store, possess, and receive excisable goods and related raw materials in licensed premises under a tax suspension regime, deferring excise tax liability until the goods are released into the local market.
Read an April 2026 report prepared by the KPMG member firm in Qatar