Federal Tax Authority

FTA Decision No. 10 of 2025 on the Mechanism for Calculating Sugar and Sweetener Percentages

Provides the technical calculation methodology (including for concentrates and powders) that businesses must use to determine sugar/sweetener content per 100ml for the new tiered sweetened-drinks excise tax rates under Cabinet Decision No. 197 of 2025. Issued 12 December 2025; published 25 December 2025.

What firms should do

Yes — beverage manufacturers must apply the prescribed calculation methodology when preparing lab documentation

Regulator: Federal Tax Authority
Type: FTA Decision
Status: Final/In Force
Published: 25 Dec 2025
Takes effect: 1 Jan 2026
Reference: FTA Decision No. 10 of 2025
Topic: Excise Tax
Impact: Medium

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

Arakan Lexara Weekly

Get the week's UAE regulatory changes every Monday.

Key developments, what firms are asked to do and the deadlines ahead. Free.

FTA Decision No. 10 of 2025 on the Mechanism for Calculating Sugar and Sweetener Percentages

More from the Federal Tax Authority

Application of the Reverse Charge Mechanism on Metal Scrap trading among UAE VAT Registrants- VATP047

Free Zones and Designated Zones for Tax Purposes - TAXP010

Executive Regulation of Federal Decree Law No 8 of 2017 and its amendments

VATP046 – Amendments to the VAT Law under Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

Amendments to the VAT Federal Decree-Law No. 8 of 2017 – Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

Federal Tax Authority Calls on All Persons Subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties