In force 🚨 Action required Rate change

Qatar moves excise on sweetened drinks to a sugar-content basis

Jurisdiction
🇶🇦 Qatar
Tax
Excise Tax
Change type
Rate change
Status
In force
Impact
Action required
Announced
6 July 2026
Effective
6 July 2026
Instrument
QA-LAW-2-2026
Authority
General Tax Authority (Qatar)
Systems
ERP, Tax engine, Reporting, Customs
Verified
Fetched from official source · high confidence
Who this affects

Businesses that hold, import or manufacture sweetened drinks and other taxable beverages or products in Qatar, especially those holding affected stock as of 6 July 2026.

What to do

If you hold or import sweetened drinks in Qatar, recalculate excise on a sugar-content basis and file the transitional stock return through Dhareeba by approximately 4 October 2026.

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The change

Qatar's General Tax Authority implemented a tiered volumetric excise tax mechanism on sweetened drinks under Law No. (2) of 2026, amending certain provisions of the Excise Tax Law, effective 6 July 2026. The tax applicable is calculated according to the amount of sugar or added sweeteners contained in taxable beverages and products. Taxpayers holding affected stock must submit a tax return through the Dhareeba platform within 90 days from 6 July 2026.

What changed in detail

Qatar’s General Tax Authority implemented a tiered volumetric excise tax mechanism on sweetened drinks under Law No. (2) of 2026, amending the Excise Tax Law, effective 6 July 2026. Rather than a flat rate on the sale price, the tax applicable is calculated according to the amount of sugar or added sweeteners contained in the taxable beverages and products. Taxpayers holding affected stock as of 6 July 2026 must submit a tax return through the Dhareeba platform within 90 days of that date — around 4 October 2026.

What it means

Sugar content, not price or volume alone, now drives the excise liability on sweetened drinks — so the same product can carry a different tax depending on its formulation, and reformulating down in sugar content becomes a tax lever as well as a health one. The 90-day stock return is a one-off transitional filing, not a recurring obligation, but it has a hard deadline around 4 October 2026 for anyone holding stock at the switchover date.

Proof

the applicable tax is calculated according to the amount of sugar or added sweeteners contained in taxable beverages and products
General Tax Authority announces the implementation of the excise tax mechanism on sweetened drinks — General Tax Authority (Qatar) · captured 10 August 2026
Screenshot of General Tax Authority (Qatar) captured 10 August 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Archived from the official distribution · General Tax Authority announcement on Law No. (2) of 2026 (Excise Tax Law amendment) · gta.gov.qa

Sources

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