When is the excise tax return due?

Answered by FinTaxIQ - TI from the Federal Tax Authority’s own law · 28 September 2026. Guidance, not tax advice: rely on the official text.

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You need to pay excise tax by the 15th day after the end of each month; the sources don't separately state the return filing deadline, but it typically aligns with this payment date.

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The detail

The Executive Regulation sets the deadline for settling Payable Tax at no later than the 15th day following the end of a month (Article 19, Cabinet Decision No. 37 of 2017). The sources do not separately spell out a distinct filing deadline for the Excise Tax Return itself, though in practice the return is submitted alongside this payment.1 2

What the law says

A Taxable Person must settle Payable Excise Tax no later than the 15th day following the end of a month.1 2

What it depends on

This deadline applies to the monthly Tax Period used for Excise Tax.1 2

Check before you rely on it

Confirm your monthly tax period end date
Check the FTA portal deadline shown for your specific return filing

Note: The exact statutory deadline for filing the Excise Tax Return (as opposed to paying the tax) is not stated in the supplied sources, so confirm this separately with the Executive Regulation's return provisions or FTA guidance.

Sources (2) — read the official text

1Excise Tax Executive RegulationArticle 19Executive Regulation

Article 19 – Tax Payment

Read the article
Article 19 – Tax Payment 1. Payable Tax shall be settled through such means as specified by the Authority. 2. A Taxable Person shall settle Payable Tax no later than the 15th fifteenth day following the end of a month. 3. The Customs departments shall: a. reconcile the quantity of Excise Goods imported into the State with the Declaration of importation received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall check the payment of any Due Tax and fees, and b. reconcile the quantity of Excise Goods exported from the State with the documents of Export.

Official PDF, p. 21Captured from the FTA website on 9 Sep 2026
2Cabinet Decision 37/2017Article 19Executive Regulation

Article 19 – Tax Payment

Read the article
Article 19 – Tax Payment 1. Payable Tax shall be settled through such means as specified by the Authority. 2. A Taxable Person shall settle Payable Tax no later than the 15th fifteenth day following the end of a month. 3. The Customs Departments, based on the tax risk matrix classification that is determined in coordination with the Authority, shall adhere to the following:15 a. reconcile the type and quantity of Excise Goods imported into the State with the Import declaration received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall verify the payment of any Due Tax and fees. b. reconcile the type and quantity of Excise Goods exported from the State with the Export documents.

Official PDF, p. 21Captured from the FTA website on 9 Sep 2026

Helpful?

You need to pay excise tax by the 15th day after the end of each month; the sources don't separately state the return filing deadline, but it typically aligns with this payment date.

What the law says:
- A Taxable Person must settle Payable Excise Tax no later than the 15th day following the end of a month. [1, 2]

What it depends on:
- This deadline applies to the monthly Tax Period used for Excise Tax. [1, 2]

Check before you rely on it:
- Confirm your monthly tax period end date
- Check the FTA portal deadline shown for your specific return filing

Note: The exact statutory deadline for filing the Excise Tax Return (as opposed to paying the tax) is not stated in the supplied sources, so confirm this separately with the Executive Regulation's return provisions or FTA guidance.

Sources:
1. Excise Tax Executive Regulation — Article 19
2. Cabinet Decision 37/2017 — Article 19

Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer

When is the excise tax return due?

The detail

What the law says

What it depends on

Check before you rely on it

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