The Qatar General Tax Authority (GTA) has implemented a Tiered Volumetric Model for Excise Tax on sweetened drinks.
Under the new mechanism, tax is calculated according to the sugar or added sweetener content of taxable beverages and products.
The Authority stated that the new mechanism has been introduced under Law No. (2) of 2026, which amends certain provisions of the Excise Tax Law, including the schedule of excise goods subject to tax.
Under the amendments, the scope of taxable goods has been expanded to include sugar-sweetened drinks, such as soft drinks and juices containing added sugar.
It also includes products that can be converted into beverages and contain sugar or added sweeteners, including concentrates, powders, extracts, and similar products.
The GTA emphasized that all individuals holding excise goods are required to submit a Transitional Declaration through the Dhareeba platform to declare their taxable inventory.
Where the total inventory is less than 200,000 liters, taxpayers are required to submit the declaration only, with no Excise Tax payable. Where the total inventory is 200,000 liters or more, taxpayers must submit an audited inventory report confirming the quantity of stock held and pay any applicable Excise Tax.
The Authority clarified that the amount of Excise Tax payable is determined by the sugar or added sweetener content of the beverages, rather than the volume of inventory alone.
The tax payable may be zero even where inventory exceeds the threshold if all products fall within non-taxable categories. Excise Tax is payable only on beverages containing medium or high levels of added sugar.
Taxpayers are required to submit their tax return through the Dhareeba platform within 90 days from July 6, 2026, and pay any tax due within 30 days from the date of filing the return.
The GTA also clarified that the Excise Tax applies only to packaged products and does not apply to beverages prepared for immediate consumption and supplied to final consumers without sealed packaging.
According to the Authority, the measure forms part of the state’s policy to reduce the consumption of high-sugar products and encourage manufacturers to lower the sugar content of their products.
