Qatar Introduces New Tax Rules Requiring Businesses to Submit Audited Inventory Reports
DOHA — Qatar has introduced a new excise tax mechanism for sweetened drinks, shifting the calculation from volume-based to sugar-content-based, with businesses required to comply from July 6.
The General Tax Authority said the new framework follows amendments under Law No. (2) of 2026, expanding the range of products subject to excise tax. Under the new system, tax is calculated according to the amount of sugar or added sweeteners in beverages, rather than simply their volume.
New Taxable Categories
The amended law broadens the scope of taxable goods to include:
- Sugar-sweetened drinks, including soft drinks and juices with added sugar
- Products that can be converted into beverages and contain sugar or added sweeteners
- Concentrates, powders, extracts, and similar products
- Inventory Reporting Requirements
All businesses holding excise goods must submit a Transitional Declaration through the Dhareeba platform declaring their taxable inventory. Different rules apply based on stock levels:
-
Below 200,000 litres: Declaration only, no tax payable
-
200,000 litres or more: Audited inventory report required, with applicable excise tax payable
However, the authority clarified that businesses holding inventory above the threshold may still have no tax to pay if all products fall within non-taxable categories. Excise tax is payable only on beverages containing medium or high levels of added sugar.
Deadlines and Exemptions
Taxpayers must submit their returns within 90 days of July 6 and pay any tax due within 30 days of filing. The tax applies only to packaged products — not to beverages prepared for immediate consumption and supplied directly to consumers without sealed packaging.
The authority said the new mechanism supports public health objectives by encouraging manufacturers to reduce sugar content and helping lower consumption of high-sugar products.
Also Read:
