Qatar moves sweetened-drink laboratory certificates into Dhareeba

Laboratories will transmit results directly

Under the announced process, a taxpayer submits a sweetened-drink product-registration application through Dhareeba and then gives a sample to a laboratory accredited by the Ministry of Public Health and registered with the General Tax Authority. The laboratory determines the types and quantities of sugars and sweeteners. Once it approves the results, the test data and analysis certificate pass directly to Dhareeba, replacing the manual attachment of the certificate.^[1]

The certificate supports Qatar’s sugar-content tax model

Law No. 2 of 2026 amended Law No. 25 of 2018 on Excise Tax. Among other changes, amended article 4 applies the tax to the goods in schedule 2 according to their total natural and added sugar and other sweetener content. The GTA’s implementation guide states that the tiered model took effect on 6 July 2026 and covers ready-to-drink products as well as concentrates, powders, gels, extracts and other forms that can be converted into drinks when the relevant added-sugar or sweetener conditions are met.^[2][3]

Missing laboratory evidence can increase the tax tier

The guide requires the laboratory report to identify total, natural and added sugar per 100 ml and any artificial sweetener content. If the report is not obtained when an excise good is registered, the GTA treats the drink as high-total-sugar until evidence supports a lower classification. The same documentation is relevant when previously registered carbonated drinks are reclassified as sweetened drinks. Direct electronic transmission therefore affects the evidence used to determine the product’s tax category, not merely the filing channel.^[1][3]

Rates turn on the tested formulation

The guide places drinks below 5 g of total sugar per 100 ml in the zero-rate tier, drinks from 5 g to 7.99 g at QAR 0.77 per litre and drinks at 8 g or more at QAR 1.06 per litre. Drinks containing only added artificial sweetener and no added sugar are also shown as exempt. Separate exclusions and conditions apply, including for certain natural juices, milk products, medical products and drinks prepared for immediate consumption in open, non-sealed containers.^[3]

Importers and producers should align product data

Businesses importing or producing affected beverages should map each product registration to an appropriately accredited and GTA-registered laboratory, confirm that the submitted sample matches the marketed formulation and retain the underlying sugar-content evidence. Before 1 November, they should also check that internal product masters and Dhareeba records can reconcile the electronically supplied test result with the excise tier applied to each stock-keeping unit.^[1][3]