Food & Beverage

Tax advisory for restaurants, cafes, and food businesses.

Tax Issues

F&B Tax Challenges

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Dine-In vs Takeaway

Restaurant meals are standard-rated at 10%. Basic food items (unprocessed) are zero-rated. Prepared food takeaway is standard-rated. Delivery charges follow the food supply VAT treatment.

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Excise Goods

Sugary drinks: 50% excise tax. Energy drinks: 100% excise. Tobacco products: 100% excise. VAT is charged on the excise-inclusive price — double taxation effect.

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Delivery Platforms

Talabat, HungerStation, Jahez — commission fees are standard-rated. Restaurant is the supplier for VAT purposes. Platform service fee must be invoiced with VAT separately.

Sub-Sectors

Who We Serve

🍕 Restaurants & Cafes

Menu pricing with VAT, tip/gratuity treatment, and franchise royalty VAT.

🏭 Food Manufacturing

Raw ingredient imports, production VAT recovery, and export zero-rating.

🚚 Catering

Corporate catering contracts, event catering VAT, and government tender pricing.

🏨 Hotel F&B

Restaurant in hotel — separate supply or composite with room rate. Minibar, room service, and all-inclusive package analysis.

F&B Advisory

From kitchen to customer — tax-efficient food businesses.

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