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Doha, Qatar: The General Tax Authority has issued Law No. (2) of 2026 amending certain provisions of Law No. (25) of 2018 on excise tax, introducing new measures targeting sugary drinks and revising how taxes on sweetened beverages are calculated.
The authority stated that the changes aim to curb the consumption of high-sugar products and promote healthier lifestyles.
Under the amendments, sugary drinks have been added to the list of excise goods subject to tax, such as soft drinks and juices with added sugar. A new method for calculating excise tax on sweetened beverages has also been introduced, based on a tiered volume model. This means the tax will now be determined by the amount of sugar or sweeteners per product volume, rather than a fixed percentage of the retail price.
The law further requires any person holding excise goods to submit tax declarations disclosing their stock levels once it comes into effect. This requirement will also apply when new excise goods are added to the taxable list.
According to the provisions, the law will come into force three months after its issuance, allowing sufficient time for taxpayers to adjust their positions.