Excise Tax

Excise tax is imposed on products that are likely to cause health problems and subsequently increase medical expenses, such as soft drinks, energy drinks, cigarettes and tobacco products.

Excise taxpayers are importers, producer and distributors of excisable goods.

Producers: At this stage, the producer must submit a tax declaration every two months for the fiscal year and pay the tax 15 days following the submission date of the tax declaration.

Importers: At this stage, importers pay the tax on selective goods. At the end of the period (two months), the Authority reviews the validity of the tax calculation for customs data for the period and asks the importers for the difference.

The Kingdom implements excise tax in accordance with the Unified GCC Agreement for Excise Tax, which was published on Friday, May 30, 2017.

  • Tax Planning and Zakat
  • Preparation of tax and Zakat Returns
  • Submission of Zakat and tax objections