Qatar: Electronic Excise Tax Certification for Sweetened Drinks to Begin in November 202

Qatar will introduce electronic laboratory certification for sweetened drinks through the Dhareeba platform on November 1, 2026. The change removes manual certificate submission and strengthens product classification under the tiered excise tax system, affecting beverage importers, distributors, and retailers.

Qatar's General Tax Authority (GTA) announced on September 7, 2026, that it will introduce a new electronic certification procedure for sweetened drinks starting November 1, 2026.

The measure concerns laboratory analysis certificates required for registering beverages under Qatar's Tiered Volumetric Excise Tax Model.

Under the new arrangement, accredited laboratories will transmit their test results and certificates directly to the Dhareeba tax platform.

The change eliminates the requirement for taxable businesses to submit laboratory certificates manually as part of their registration applications.

According to the GTA, the measure aims to simplify administrative procedures, improve data accuracy, and strengthen electronic communication between laboratories and the tax administration.

The development is particularly relevant to businesses manufacturing, importing, or distributing sweetened beverages in Qatar.

Qatar introduced its revised tiered excise tax model for sweetened drinks on July 6, 2026.

The framework classifies beverages according to their sugar content rather than applying identical excise treatment to all sweetened products.

Under Law No. 2 of 2026, which amended the country's excise tax legislation, the applicable treatment depends on the amount of sugar contained in a beverage.

The supplied regulatory information identifies the following principal categories:

• Drinks containing less than 5 grams of sugar per 100 milliliters are exempt.
• Drinks containing between 5 and 7.99 grams per 100 milliliters are subject to an excise tax of QAR 0.77 per liter.
• Drinks containing 8 grams or more per 100 milliliters are subject to an excise tax of QAR 1.06 per liter.
• Drinks containing only artificial sweeteners and no added sugar are exempt under the described conditions.

The model therefore requires reliable information about product composition.

For manufacturers and importers, laboratory analysis plays an important role in determining the correct excise classification.

Incorrect classification may result in additional tax liabilities, pricing errors, or difficulties during product registration.

Under the new procedure, businesses will continue to register qualifying products through the Dhareeba platform.

However, the method for obtaining and submitting laboratory certification will change.

First, the taxable business submits its product registration application electronically.

The business then provides a product sample to a laboratory accredited by Qatar's Ministry of Public Health and registered with the General Tax Authority.

The laboratory analyzes the sample to determine the types and quantities of sugars and sweeteners present.

Once the laboratory approves the results, the certificate and test data are transmitted automatically to Dhareeba.

The taxable business will no longer need to upload the certificate manually.

Importantly, the change concerns the transmission and approval of laboratory documentation, not the elimination of testing or product registration requirements.

Businesses must continue ensuring that submitted products meet the applicable excise tax requirements.

The electronic integration is intended to reduce manual data handling and improve the reliability of information used for tax classification.

For businesses distributing numerous beverage products, the change may simplify administrative procedures and reduce the risk of incorrect or missing certificate submissions.

Nevertheless, manufacturers and importers remain responsible for ensuring that the products are tested accurately and that registration requirements are satisfied.

A missing or insufficient laboratory report may expose a product to classification under the highest applicable sugar-content tier until adequate supporting evidence becomes available.

Consequently, laboratory processing times will remain important, even though certificate submission becomes automated.

Businesses introducing new beverages should consider these requirements when planning imports, product launches, and distribution arrangements.

In a separate development, Qatar signed an income tax agreement with Tanzania on September 29, 2026.

The agreement is intended to address double taxation and facilitate cross-border economic cooperation between the two countries.

However, the signing does not itself establish the availability of treaty benefits.

The agreement must complete the relevant legal procedures and enter into force before qualifying businesses can rely on its provisions.

Retail groups with operations or investments involving Tanzania should monitor publication of the final treaty text and its implementation status.

The new electronic laboratory certification process primarily affects beverage manufacturers, importers, and distributors responsible for registering sweetened drinks.

Retailers may experience indirect effects through changes in product availability, excise-inclusive prices, or product classification information received from suppliers.

Businesses should ensure that their product databases contain accurate tax classifications and that any changes to excise treatment are reflected correctly in inventory, pricing, and accounting procedures.

Retailers directly responsible for importing or registering beverages will have additional responsibilities regarding laboratory testing and certification.

How will these changes impact the retail sector?

Beverage retailers and importers must ensure that products are correctly classified under Qatar's tiered excise tax system, with supporting laboratory certification transmitted through Dhareeba from November 1, 2026. Businesses should review product registration procedures, supplier documentation, and relevant ERP or POS tax configurations to prevent incorrect excise calculations and retail pricing.

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Ljubica Blagojević, Junior Legal Research Specialist at Fiscal Solutions

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