The Ministry Of Finance Announced That Starting From September 1, 2026, A Minimum Selective Price Will Be Applied To Liquids Used in Electronic Smoking Devices And Tools

The Ministry of Finance (MoF) announced a decision to adopt minimum excise tax prices for tobacco products and liquids used in e-cigarette devices and tools to improve tax implementation efficiency and support compliance with UAE tax laws.

According to this decision, the minimum GST price will continue to apply to cigarette rolls, hookah tobacco, ready-to-use tobacco, and similar products, and the price of liquids used in e-cigarette devices and tools is set at one dirham per milliliter. This decision will take effect on September 1, 2026.

The department explained that the decision aims to keep pace with the market for products subject to the GST, ensuring unified standards for all types of tobacco products and e-cigarettes, thereby helping to improve tax compliance and reduce practices that could affect the effectiveness of GST implementation. The UAE imposes a 100% excise tax on all tobacco products.