The General Authority for Zakat and Tax (GAZT) approved on May 15 to amend the selective tax regulations to include sweetened drinks, and electronic smoking devices and their liquids.

According to the amended regulations posted yesterday on the official gazette, a selective tax of 100 percent will be imposed on tobacco and its byproducts, electronic smoking tools and their liquids, as well as energy beverages, while a 50 percent tax will be applied to soft drinks and sweetened drinks.

GAZT chairman will be setting the implementation date for the sweetened drinks tax.

Saudi Arabia started on June 11, 2017 to implement the original selective tax on tobacco, r drinks, and soft drinks.

GCC states implemented the tax at various dates.

The amended regulations can be found here.