The General Tax Authority’s Law No. (2) of 2026 introduces a tiered excise tax on sugar-sweetened drinks and related products, effective 6 July 2026, with stock declarations required via the Dhareeba Tax Portal.
Qatar’s General Tax Authority announced yesterday, 8 April 2026, that Law No. (2) of 2026 has been issued, amending certain provisions of Law No. (25) of 2018 on Excise Tax.
The amendment introduces a new mechanism for excise tax on sweetened drinks based on a tiered volume model, under which tax is calculated according to the amount of sugar or sweeteners in the drink or taxable product.
The updated schedule of excise goods now covers sugar-sweetened drinks, including soft drinks and juices with added sugar. The scope also extends to all products that can be converted into drinks and contain sugar or sweeteners, such as concentrates, powders, extracts, and other similar products.
The General Tax Authority stated that the law will come into effect on 6 July 2026, giving taxpayers and manufacturers sufficient time to adjust their operations. The authority highlighted the obligation for anyone holding excise goods to submit tax declarations disclosing stock levels at the time the law takes effect through the Dhareeba Tax Portal.
This measure aims to reduce the consumption of high-sugar products and encourage manufacturers to lower sugar content, supporting public health objectives. It also aligns with Qatar’s strategic goal to enhance the efficiency of the tax system while balancing economic and health considerations in line with international best practices.
