The UAE Federal Tax Authority has published an updated guide, Taxable Persons Guide for Excise Tax - ETGTP1, dated 2 January 2026. The guide is the main reference guide to Excise Tax in the UAE, providing:

• An overview of the main excise tax rules and procedures in the UAE and how to comply with them;
• Assistance with the more likely questions businesses may have; and
• References to more speci…