TaxSavvyBH

Sweetened drinks under excise

Is juice with added sugar taxed as a sweetened drink?

The situation

Sweetened drinks are taxed at 50% in Bahrain under the excise regime.

The law

  • Decree-Law No. 40 of 2017 on Selective Tax (Excise): Excise on tobacco products and energy drinks at 100% and on carbonated and sweetened drinks at 50%, administered by the NBR

What it means for you

Classification turns on added sugar or sweeteners and NBR definitions. Check the label and composition against the NBR product guide. Misclassification leads to back tax and penalties.

What to do

  1. Review the ingredient list.
  2. Compare with NBR definitions.
  3. Record the decision.
  4. Ask NBR if unclear.

We can do this for youExcise (selective tax) registration and returns for importers and producers: BHD 250

Related