United Arab Emirates
On 4 August 2019 the Federal Tax Authority of the UAE issued Cabinet Decision No. 52, which introduced excise taxes on several new categories of products including electronic cigarette devices and the liquid used in those devices.
According to Article 4 of the Cabinet Decision liquids used in electronic cigarette devices and tools include all liquids used in such devices and the like whether or not they contain nicotine.
Tax base and rates
The excise tax will be applied to the pre-tax price of the liquids and devices. This is the same approach taken for other excise goods such as tobacco products and carbonated drinks. The rate of excise for liquids and devices will be 100%, the same rate applied to tobacco products and energy drinks.
The excise taxes will go into effect on 1 January 2020.