The UAE has introduced a new mechanism for calculating excise tax on sweetened drinks from January 1, shifting to a tiered-volumetric model that links tax rates directly to the sugar and sweetener content of beverages, the Federal Tax Authority (FTA) said.

Under the new model, the amount of excise tax imposed per litre of a sweetened drink will depend on the total quantity of sugar and other sweeteners per 100 millilitres of the product.

The mechanism is set out under Cabinet Decision No 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price, which will enter into force in line with amendments to Federal Decree-Law No 7 of 2025 on Excise Tax.

The FTA said the decision forms part of ongoing efforts to develop a safe and healthy society by reducing the consumption of harmful goods and limiting the social and economic impacts associated with non-communicable diseases linked to unhealthy consumption patterns.

As part of preparations for implementation, the authority has launched a new service through its EmaraTax digital platform for registering sweetened drinks under the tiered-volumetric calculation mechanism.

The service replaces the current fixed-rate excise tax calculation method and uses artificial intelligence to streamline the registration process.

From January 1, all producers, importers and stockpilers of sweetened drinks will be required to obtain an “Emirates Conformity Certificate for Sugar and Sweeteners Content in Beverages (for Excise Tax purposes)” through the Ministry of Industry and Advanced Technology.

The certificate will be issued following laboratory testing conducted by accredited laboratories listed by the National Accreditation Department and the Emirates International Accreditation Centre.

The certificate must be submitted to the FTA when registering or updating beverage products on the EmaraTax platform. The authority said beverages will be classified as high-sugar sweetened drinks if the certificate is not submitted, until laboratory results confirm sugar levels below the prescribed threshold.

The FTA said it has implemented a comprehensive early-awareness plan for the new mechanism and issued a public clarification in September 2025, outlining the key features of the amendments to the application of excise tax on sweetened drinks.

Excise tax on sweetened drinks to be calculated on the following:

Under the new model, excise tax will be calculated based on the total content of sugar, including natural sugar, added sugar and artificial or other sweeteners, where a product contains added sugar or sweeteners such as honey.

The tax will apply to ready-to-drink beverages as well as concentrates, powders, gels, extracts and other forms that can be converted into sweetened drinks.

Beverages containing only natural sugar, with no added sugar or other sweeteners, will not be subject to excise tax.

For products that are not ready to drink, such as powders and extracts, producers will be required to provide information on sugar content and serving size based on preparation instructions stated on product labels, to avoid suspension of product registration that could affect import procedures.

Here’s how carbonated drinks will be impacted

The authority said carbonated drinks will no longer be classified as a separate category of excise goods under the new mechanism. Instead, their tax treatment will depend on sugar and sweetener content and whether they meet the definition of sweetened drinks.

Energy drinks will remain subject to excise tax at a rate of 100 per cent of the excise price under the current calculation method and will not fall under the tiered-volumetric model.

Under the new system, sweetened drinks will be classified into four categories. High-sugar sweetened drinks, containing 8 grams or more of total sugar and other sweeteners per 100 millilitres, will be subject to an excise tax of Dhs1.09 per litre.

Moderate-sugar sweetened drinks, containing 5 grams or more and less than 8 grams per 100 millilitres, will be taxed at Dhs0.79 per litre.

Low-sugar sweetened drinks, containing less than 5 grams per 100 millilitres, and artificially sweetened drinks containing only artificial sweeteners or artificial sweeteners with less than 5 grams of sugar per 100 millilitres, will be taxed at zero dirhams per litre.

Read: Saudi Arabia announces new sugar tax for soft drinks and sweetened beverages

The UAE has issued two federal decree laws covering the Capital Market Authority and the regulation of capital markets, as part of broader efforts to modernise the country’s financial legislation and strengthen market stability, efficiency and competitiveness.

The decree laws aim to align the UAE’s regulatory framework with international standards and reinforce the independence of the Capital Market Authority, including its role in safeguarding the soundness and stability of the capital markets and ensuring fair competition, as reported by the state news agency WAM.

Capital Market Authority’s core mandates are defined

Under the new framework, the Capital Market Authority’s core mandates are clearly defined.

These include regulating licensed financial activities and issuers, supervising them in line with international standards, issuing regulations to ensure fair and effective financial practices, supporting governance principles, monitoring system-related risks, and enhancing the global standing of the UAE’s capital markets as an international financial centre.

The decree laws also seek to improve compliance with requirements set by international bodies such as the International Organization of Securities Commissions, the World Bank, the International Monetary Fund and the Financial Action Task Force.

They support greater international cooperation, facilitate mutual recognition procedures and enable the cross-border recognition of financial products.

In the area of consumer protection and financial inclusion, the decree laws introduce an integrated framework obliging licensed entities to provide access to appropriate financial services for all segments of society, in line with digital transformation and financial technology developments.

The framework also supports sustainability in financial services and provides for national financial awareness programmes in cooperation with the private sector and civil society institutions.

The laws affirm the continuation of existing consumer protection practices, including measures to align credit facilities with clients’ income levels and protect consumers from irresponsible financial practices.

The decree law regulating capital markets introduces early intervention measures designed to address signs of financial deterioration among licensed entities.

These measures include activating recovery plans, imposing additional capital and liquidity requirements, adjusting operational and administrative structures, appointing temporary committees, placing firms under direct administration, and pursuing mergers, acquisitions or liquidation where necessary.

Capital Market Authority to act as the resolution authority

Under the new framework, the Capital Market Authority acts as the resolution authority, with powers to manage financial crises through the dismissal and appointment of management, the appointment of temporary administrators, capital restructuring and the implementation of rescue measures to ensure the continuity of critical activities.

The decree laws also strengthen the administrative sanctions regime by allowing higher fines based on the severity of violations and transaction size.

The authority is authorised to impose fines of up to ten times the profit gained or ten times the loss avoided by a violator.

The framework permits reconciliation with violators before final judicial rulings and allows for the publication of sanctions on the authority’s official website, measures intended to enhance transparency and market discipline.

Dubai’s Roads and Transport Authority (RTA) has activated the e-scooter riding permit application service across all official channels, following its earlier availability exclusively through the RTA website (www.rta.ae).

The service has now been integrated into the RTA Dubai application and the Dubai Now application, eliminating the need to visit service centres.

This step forms part of RTA’s ongoing efforts to keep pace with Dubai’s ambition to become the world’s smartest city, accelerate digital transformation, and enhance access to services, thereby saving customers time and effort.

Using the RTA app

Applying for the e-scooter riding permit through the RTA app is now available to customers via a simple and user-friendly process. Applicants are required to complete an online theoretical test covering key e-scooter usage rules, safety requirements, and safe riding fundamentals.

Upon successful completion of the test, applicants are authorised to use this soft mobility means in areas and streets designated by RTA, after which the permit is issued electronically through RTA’s smart channels.

The service forms part of a broader package of initiatives aimed at regulating e-scooter use, enhancing traffic awareness, and safeguarding road users.

It added that the permit application service remains available via RTA’s official website, providing customers with flexible options to choose the channel that best suits their needs.

RTA urges e-scooter users who do not meet the exemption criteria to obtain the required permit before operating e-scooters in authorised areas, and to comply with all applicable laws, regulations, and instructions to maintain public safety.

Here’s how you can apply for the e-scooter permit

Steps to obtain the permit:

1. Use RTA’s website or the activated applications: RTA Dubai and Dubai Now.

2. Log in or create an account.

3. Select the service “E-Scooter Riding Permit”.

4. Complete the training by reviewing instructional materials on traffic safety rules and the safe use of these vehicles.

5. Successfully pass the electronic test.

6. Receive the digital permit via email and text message.

Key terms and conditions to qualify

• Age: 17 years and above.

• Exemptions: Holders of valid UAE or international driving licences.

• Permitted areas: Designated zones and dedicated e-scooter tracks, including Downtown Dubai, Jumeirah, and Palm Jumeirah, with exclusions in Saih Al Salam, Al Qudra and Al Meydan.

• Fines: Penalties apply for violations, including riding without a permit, operating outside approved and authorised areas, or failure to wear a helmet.

Dubai-based aviation giant Emirates said on Wednesday it carried 55.6 million passengers in 2025, reinforcing its position as the world’s largest international airline, as it marked 40 years since the launch of its operations.

The carrier operated nearly 180,580 flights during the year, covering distances equivalent to circling the Earth more than 29,000 times, and placed orders for 73 new aircraft, the airline said in a statement.

Emirates said 2025 was shaped by a long-term vision for the future of travel, identifying 10 milestones that defined the year.

Emirates: 10 milestones in 2025

These included the entry into service of its first Airbus A350 aircraft in early January, with the A350 network expanding to 18 cities using 16 aircraft.

The airline continued to expand its Asia network, launching daily non-stop flights to Shenzhen and Hangzhou in mainland China, and adding services to Da Nang in Vietnam and Siem Reap in Cambodia via Bangkok.

The carrier also introduced additional Airbus A350 aircraft and refurbished Airbus A380 and Boeing 777 aircraft featuring its Premium Economy cabin. The cabin is now available on more than 100 aircraft serving nearly 70 cities, representing around 40 per cent of the airline’s passenger fleet.

At the Dubai Airshow in November, Emirates announced plans to roll out Starlink satellite internet connectivity across 232 aircraft, beginning with Boeing 777s.

The airline said it would become the first in the world to operate Airbus A380 aircraft equipped with the technology in early 2026, with more than 123 aircraft expected to offer complimentary high-speed connectivity by the end of next year.

Sports sponsorships, Emirates Skywards

Emirates said it signed nine major sports sponsorship agreements in 2025, including a seven-year partnership with FC Bayern Munich, an extension of its agreement with World Rugby through 2035, and a new partnership with European Professional Club Rugby.

Other sponsorships included Real Madrid Basketball, AC Milan, Olympique Lyonnais, the ATP Tour through 2030, and UAE Team Emirates XRG.

The airline also launched Emirates Courier Express, which expanded to 10 international markets with further growth planned in 2026, achieving an average delivery time of no more than three days.

Emirates Skywards marked its 25th anniversary in 2025, reaching 37 million members across 190 countries.

Over the past two decades, the programme has distributed nearly 400 billion reward miles through more than 100 partners, with members redeeming more than 800 flight rewards daily.

In social initiatives, Emirates said its Aircrafted KIDS programme distributed more than 3,700 backpacks to children in eight countries across Africa, West Asia and the Middle East, with plans to expand the initiative in 2026.

The airline also strengthened its accessible travel offering, becoming the world’s first Autism Certified Airline after training more than 30,000 staff, and introducing new digital tools, sensory guides and onboard support measures for passengers with disabilities.

Saudi Arabia closed the second half of December with a series of policy decisions, economic indicators and sectoral milestones that underscored a year of broad-based transformation across industry, technology, tourism and trade, Saudi Press Agency (SPA) reported.

In a move aimed at strengthening the competitiveness of the industrial sector, the cabinet approved the cancellation of the expatriate levy for licensed industrial establishments.

The decision follows six years of exemptions that have contributed to a 56 per cent increase in industrial gross domestic product to more than SAR501bn and a 74 per cent rise in industrial employment, SPA said.

Saudi Arabia: Key highlights in H2 2025

The kingdom’s digital transformation strategy also gained international recognition, with Saudi Arabia ranking second globally in the World Bank’s GovTech Maturity Index, scoring 99.64 per cent and placing it in the “very advanced” category.

In healthcare, King Faisal Specialist Hospital and Research Centre was ranked first in the Middle East for oncology and orthopaedics and reported the successful use of a new 3D-printing technique to treat inner ear disorders.

Economic and tourism indicators released during the period pointed to strong commercial and religious activity.

E-commerce sales reached a record SAR30.7bn in October 2025, a 68 per cent increase year on year, while non-oil exports grew 32.3 per cent over the same period.

Saudi Arabia recorded 68.7 million worshippers and visitors at the two holy mosques during the month of Jumada Al-Akhira, with 11.9 million Umrah rituals completed.

Riyadh Season 2025 brought in eight million visitors since its launch in October, according to SPA.

Other figures released showed annual inflation at 1.9 per cent in November 2025, citrus production at 158,000 tonnes at the start of the new season, and more than 12,000 industrial facilities operating in the kingdom, up from 8,822 in 2019.

Saudi students won 26 awards at the World Artificial Intelligence Competition for Youth, securing first place globally, while the Kingdom signed development loans worth $160m with Mauritania for water and electricity projects.

Saudi Arabia also set a new Guinness World Record by storing 95 tonnes of seasonal seeds and secured accreditation for two new Dark Sky Reserves in AlUla, Sharaan and Wadi Nakhlah.

The SPA report said the year reflected not only statistical growth but structural changes across major sectors, as the Kingdom advances toward the goals set out under Vision 2030.

Read: Saudi Arabia’s human-centred future: Quality of Life Program’s CEO shares insights