A small but real change landed on 1 September 2026 for anyone who vapes in the UAE, or sells the liquid for it.
In effect since 1 September 2026
AED 1 per millilitre, minimum
A new minimum excise price now applies to liquids used in electronic smoking devices: AED 1 per millilitre. A standard 10ml bottle carries a minimum excise price of AED 10.
This is a tax floor, not a retail price
The important distinction: this measure doesn’t set a minimum shelf price. It sets the minimum value used to calculate excise tax on the product. In practice, this closes a gap where very cheap e-liquids were taxed on a low declared value — now the tax is calculated on at least AED 1/ml regardless of what the product is actually priced at before tax.
The practical effect for anyone buying e-liquids is a likely increase in shelf price on previously cheaper products, as retailers pass through the higher tax base. Premium e-liquids already priced above this floor may see little to no change.
Who this affects
- Regular vapers buying budget e-liquid brands are most likely to notice a price increase
- Retailers and importers need to recalculate excise obligations against the new floor, not their previous declared values
- Vape hardware itself (devices, coils) isn’t described as covered by this specific measure — it applies to the liquid
Common questions
Does this apply to nicotine and non-nicotine e-liquids equally?
Available reporting doesn’t draw a distinction between the two for this specific measure. If you need certainty for a specific product category, the Federal Tax Authority is the primary source to confirm against.
Will prices keep rising?
This measure sets a floor, not an escalator — it doesn’t itself schedule further increases. Any future change would be a separate announcement.
Published 6 September 2026. This is general information, not tax advice. Confirm current excise requirements with the Federal Tax Authority if you import, distribute or sell these products commercially.
Related
- Tax Changes Landing in 2026 — e-invoicing, refund deadlines and audit powers
- Money Saving Guide — where household costs actually go
- UAE Updates — every rule and fee change we track
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