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What commodities and goods are included in the excise tax law? And what are the rates?

  • Tobacco products - 100% of the retail price  
  • Energy drinks – 100% of the retail price 
  • Soft drinks – 50% of retail price 
  • Sweetened drinks – 50% of retail price 
  • Electronic smoking devices and accessories as well as liquids used in such smoking devices and accessories.​​

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Last Update: 16 Sep 2025 10:23 AM Saudi Arabia Time

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