UAE announces updated Excise Tax rules

The UAE Ministry of Finance has announced the issuance of Cabinet Resolution No. (198) of 2025, amending certain provisions of Cabinet Resolution No. (37) of 2017 concerning the Executive Regulation of Federal Decree-Law No. (7) of 2017 on Excise Tax.

The amendments are based on recent changes introduced under Federal Decree-Law No. (7) of 2025, which amended several provisions of the Excise Tax regime.

The updates form part of the UAE’s ongoing efforts to modernise its tax legislative framework and align the legal provisions of the Decree-Law with its Executive Regulation.

UAE Excise Tax law updated

According to the Ministry of Finance, the amendments focus in particular on provisions related to tax registration, excise tax deduction, and refund requests.

They also introduce targeted improvements to certain aspects of the Executive Regulation to enhance procedural clarity.

The Ministry emphasised that the changes aim to enhance tax compliance efficiency and improve clarity for taxable persons.

These measures are intended to contribute to a stable business environment, support the sustainability of public revenues, and advance the UAE’s objective of developing a more efficient, flexible, and sustainable tax system.

The Ministry noted that the amendments form part of a comprehensive plan to enhance the UAE’s tax systems by aligning them with international best practices.

This approach is intended to reinforce transparency and efficiency in the implementation of Excise Tax across the country.