Sugar Testing Lab in UAE | FTA Approved Lab | METS Lab

UAE Tax Alert: 2026 Sugar Tax Is Here — Act Now to Secure Certified Sugar Testing and Avoid the Highest Excise Rate

FTA Clarifies New Tiered Volumetric Model for Sweetened Drinks Effective January 1, 2026

The UAE Federal Tax Authority (FTA) has officially announced a major transformation in the excise tax framework applicable to sweetened beverages. Effective 1 January 2026, the long-standing flat 50% excise tax based on retail selling price will be replaced with a Tiered Volumetric Model, under which excise tax is calculated based on the actual sugar and sweetener content per liter of the product.This regulatory shift makes working with an FTA-approved sugar testing lab essential for beverage manufacturers seeking excise compliance in the UAE. This regulatory change represents one of the most significant updates to UAE excise tax legislation since its introduction. It directly impacts manufacturers, importers, distributors, and stockpilers of sweetened drinks across the UAE. More importantly, it introduces mandatory laboratory certification requirements, making engagement with an FTA Approved Laboratory and an accredited sugar testing lab essential for compliance. We specialize in supplying and certifying the next generation of IEC-Compliant Beauty Devices—the assurance your customers and professional clinics can trust. This guide details the essential compliance pathway for the Middle East and highlights the critical role of regional testing experts like METS Lab in securing your brand’s integrity and market access.

Why the 2026 Sugar Tax Reform Matters for Sugar Testing Labs and Beverage Businesses

The revised excise structure is part of the UAE’s broader public health strategy aimed at reducing sugar consumption, encouraging healthier dietary choices, and motivating beverage manufacturers to reformulate products with lower sugar content. Unlike the current system, where tax is based purely on price, the new Tiered Volumetric Model focuses on what is actually inside the product. This means:

• High-sugar beverages will attract higher excise duties
• Low-sugar or sugar-free alternatives may qualify for reduced or zero excise tax
• Accurate sugar profiling is now commercially critical

Without certified testing from an FTA Approved Laboratory or recognized sugar testing lab, businesses risk being automatically classified into the highest excise tax tier, regardless of their product’s actual formulation.

Mandatory Sugar Certification from an FTA-Approved Sugar Testing Lab

Under the new FTA guidance, every sweetened beverage product must be supported by a certified sugar analysis report issued by an approved laboratory. This report will serve as the official basis for determining the applicable excise tax tier. Failure to submit valid documentation from an FTA Approved Laboratory or authorized sugar testing lab will result in the product being taxed at the maximum rate, leading to increased costs, pricing challenges, and potential penalties. This makes early engagement with a compliant sugar testing lab not just a regulatory obligation, but a strategic business decision.

Why Choosing the Right Sugar Testing Lab Is Critical for FTA Compliance

Not all laboratories are authorized to issue excise-compliant reports. The FTA requires testing to be performed by laboratories that meet strict accreditation and regulatory standards.

An FTA Approved Laboratory must:

• Hold ISO/IEC 17025 accreditation
• Be aligned with UAE MoIAT and FTA regulatory requirements
• Demonstrate technical competence in food and beverage analysis
• Provide traceable, defensible, and auditable test results

Working with a non-approved sugar testing lab could result in rejected documentation, delayed registrations, or costly re-testing.

METS Lab: FTA-Approved Sugar Testing Lab in the UAE

As businesses prepare for the 2026 implementation, Middle East Testing Services (METS Lab) has emerged as a trusted partner for excise-related sugar analysis. METS Lab is an ISO/IEC 17025:2017 ENAS-accredited and FTA-approved laboratory specializing in sugar testing, delivering comprehensive end-to-end analytical solutions for the food and beverage industry in the UAE and worldwide. Why METS Lab Is the Right Choice

1. Regulatory Alignment and Accreditation

METS Lab operates in compliance with ISO/IEC 17025 standards and meets all UAE regulatory requirements, qualifying it as an FTA Approved Laboratory for excise tax sugar testing.

2. Specialized Sugar and Sweetener Analysis

As a dedicated sugar testing lab, METS Lab provides precise measurement of:

• Total sugar (including natural and added sugars)
• Artificial sweeteners (critical for 0% excise classification)
• Other sweeteners such as honey, syrups, and concentrates

3. Industry Experience and Fast Turnaround

With extensive experience supporting beverage manufacturers and importers, METS Lab understands the commercial urgency of excise compliance and delivers reliable results within regulatory timelines.

Understanding the New Tiered Volumetric Model

The new excise system applies tax per liter, based on the sugar and sweetener content per 100 milliliters (ml) of the beverage.

Excise Tax Structure

Sugar Category	Total Sugar & Sweeteners (per 100 ml)	Excise Tax Rate
High Sugar	≥ 8 grams	AED 1.09 per liter
Moderate Sugar	≥ 5 grams and < 8 grams	AED 0.79 per liter
Low Sugar	< 5 grams	0% (Exempt)
Only Artificial Sweeteners	No added sugar	0% (Exempt)

Correct classification under these tiers depends entirely on certified results issued by an FTA Approved Laboratory or accredited sugar testing lab.

What Is Defined as a Sweetened Drink?

According to the FTA, a sweetened drink is any product produced for consumption as a beverage to which sugar, artificial sweeteners, or other sweeteners have been added. This includes:

• Ready-to-drink beverages
• Concentrates, syrups, powders, gels, or extracts that can be converted into a drink

All such products must undergo analysis at a recognized sugar testing lab to determine excise liability.

Important Excise Tax Clarifications

1. How Sugar Content Is Calculated

Excise tax is calculated based on total sugar content, which includes:

• Natural sugar
• Added sugar
• Other sweeteners (e.g., honey, syrups)

However, this applies only when added sugar or other sweeteners are present.

2. Artificial Sweeteners Only

Drinks containing only artificial sweeteners such as aspartame or sucralose, with no added sugar or other sweeteners, qualify for 0% excise tax, provided certification is issued by an FTA Approved Laboratory.

3. Natural Sugar Only

Products such as 100% fruit or vegetable juices with no added sweeteners are not classified as sweetened drinks and are exempt from excise tax.

Changes to Existing Excise Categories

Carbonated Drinks

The existing standalone excise category for carbonated drinks (previously taxed at 50%) will be abolished. Carbonated beverages will now be taxed solely based on sugar content under the Tiered Volumetric Model.

Energy Drinks

Energy drinks remain subject to the existing 100% excise tax based on price. The new sugar-based model does not apply to this category.

Business Risks of Non-Compliance

Failing to prepare for the 2026 changes can result in:

• Automatic classification into the highest tax tier
• Increased excise tax costs
• Delays in FTA registration or approvals

Engaging an experienced FTA Approved Laboratory and reputable sugar testing lab early helps mitigate these risks and ensures smooth regulatory compliance.

Final Takeaway: Prepare Now With a Certified Sugar Testing Lab, Not in 2026

The introduction of the Tiered Volumetric Model marks a fundamental shift in how sweetened drinks are taxed in the UAE. Sugar content is no longer a secondary consideration—it is now the primary driver of excise liability. Early product testing, accurate sugar profiling, and certification through an FTA Approved Laboratory and accredited sugar testing lab such as Middle East Testing Services (METS Lab) will allow businesses to:

• Correctly classify products
• Avoid unnecessary excise costs
• Support reformulation strategies
• Maintain regulatory confidence

Preparing now ensures that when 2026 arrives, your products are compliant, competitively priced, and fully aligned with FTA requirements.