The UAE Ministry of Finance has introduced the issuance of Cupboard Decision No. (198) of 2025, amending sure provisions of Cupboard Decision No. (37) of 2017 in regards to the Govt Regulation of Federal Decree-Legislation No. (7) of 2017 on Excise Tax.
The amendments are based mostly on latest modifications launched underneath Federal Decree-Legislation No. (7) of 2025, which amended a number of provisions of the Excise Tax regime.
The updates kind a part of the UAE’s ongoing efforts to modernise its tax legislative framework and align the authorized provisions of the Decree-Legislation with its Govt Regulation.
UAE Excise Tax legislation up to date
In response to the Ministry of Finance, the amendments focus particularly on provisions associated to tax registration, excise tax deduction, and refund requests.
In addition they introduce focused enhancements to sure points of the Govt Regulation to boost procedural readability.
The Ministry emphasised that the modifications purpose to boost tax compliance effectivity and enhance readability for taxable individuals.
These measures are supposed to contribute to a steady enterprise atmosphere, help the sustainability of public revenues, and advance the UAE’s goal of growing a extra environment friendly, versatile, and sustainable tax system.
The Ministry famous that the amendments kind a part of a complete plan to boost the UAE’s tax techniques by aligning them with worldwide finest practices.
This strategy is meant to bolster transparency and effectivity within the implementation of Excise Tax throughout the nation.

