The General Tax Authority has issued a guide explaining Qatar’s new Excise Tax Tiered Volumetric Model on sweetened drinks, which will take effect on July 6, 2026.
The guide outlines how the tax will be applied, along with registration, compliance and reporting requirements for businesses. Under the new framework, sweetened drinks include beverages and drink mixes containing added sugar or artificial sweeteners, such as ready-to-drink products, concentrates and powders.
Under Qatar’s new tiered excise tax system, sweetened drinks will be taxed based on their total sugar content per 100ml, replacing the previous flat-rate approach.
Tax rates:
Less than 5g sugar per 100ml: Exempt from excise tax
5g to 7.99g sugar per 100ml: QR0.77 per litre
8g or more sugar per 100ml: QR1.06 per litre
Drinks containing only artificial sweeteners and no added sugar: Exempt
Products excluded from the tax:
100% natural fruit and vegetable juices with no added sugar
Milk and dairy products
Infant formula
Meal replacement products
Beverages for special medical purposes
Drinks prepared and served directly to customers in restaurants
The guide also explains who is required to pay the tax, filing and reporting obligations, and transitional arrangements for affected businesses.
The new model aims to promote public health and encourage healthier consumption habits. The full guide is available on the GTA and Dhareeba platforms.
