UAE sets minimum excise price for e-cigarette liquids

The UAE Ministry of Finance has announced a new decision setting a minimum excise price for liquids used in electronic smoking devices and tools.

From September 1, 2026, a minimum excise price of AED 1 per millilitre will apply to vaping liquids.

Existing minimum excise prices for cigarettes, water pipe tobacco and other tobacco products will remain unchanged.

The ministry says the move is designed to strengthen tax compliance, keep pace with changes in the tobacco and vaping market, and ensure consistent standards across all tobacco and electronic smoking products.

The UAE continues to impose a 100 per cent excise tax on all tobacco products covered under the country's excise tax system.