The UAE introduced a minimum excise price of Dh1 per millilitre for liquids used in electronic smoking devices from 1 September. The figure is used to calculate excise tax; it is not a government-set minimum retail price for every product.

The details

From 1 September 2026, the UAE applied a minimum excise price of Dh1 per millilitre to liquids used in electronic smoking devices and tools. The Ministry of Finance said the measure supports consistent excise-tax treatment and compliance across tobacco and electronic-smoking products.

The minimum excise price is a tax-calculation floor rather than the same thing as a mandated retail price. On that basis, a 10ml bottle has a minimum excise price of Dh10, while 30ml and 60ml bottles have minimum excise prices of Dh30 and Dh60 respectively. Retail prices can still vary by product, seller and other applicable charges.