Dubai: The UAE Ministry of Finance has introduced a minimum excise price for liquids used in electronic smoking devices and tools, with the new measure set to take effect from September 1, 2026.The ministry announced on Thursday that it had issued a decision establishing a minimum excise price of Dh1 per millilitre (mL) for liquids used in electronic smoking devices and tools.The move is intended to strengthen the effectiveness of the UAE's excise tax system, improve compliance with tax legislation and ensure consistent application of excise tax rules across tobacco and electronic smoking products.Dh1 per mL minimum priceUnder the decision, the existing minimum excise prices for cigarettes, water pipe tobacco, ready-to-use tobacco products and similar products will remain unchanged.The new measure extends the minimum excise price framework to liquids used in electronic smoking devices and tools by setting a floor price of Dh1 per mL.The decision will come into force on September 1, 2026.Strengthening excise tax The Ministry of Finance said the decision reflects developments in the market for excise goods and aims to ensure unified standards across all categories of tobacco and electronic smoking products.According to the ministry, the measure is designed to support tax compliance while helping limit practices that could affect the effective implementation of the country's excise tax regime.The UAE currently imposes 100 per cent excise tax on all tobacco products covered under its excise tax framework. The new minimum excise price for electronic smoking liquids will form part of that regime from September.