Legislation
44 core-instrument records with official sources; the Personal Data Protection Law (32 of 32 articles) and its Executive Regulation (45 of 45 articles) are published in full.
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Smart Global Capital · Oman Legal Navigator
Omani law.
A verifiable catalogue.
Core statutes, tax legislation, banking and markets regulation, special zones and the court framework, with scope, exclusions and publication status stated record by record.
Start searchingNationalNational legislation of the Sultanate
RegulatorsCBO, Tax Authority and sector authorities
ZonesSpecial economic and free zones
JudiciaryGeneral and specialist courts, arbitration
Navigator architecture
One national system, distinct regulatory layers
For Oman, national legislation is separated from regulator materials, economic-zone rules and specialised jurisdiction.
Case law
No Omani judgment is currently hosted; the section is not represented as an established case-law database.
Taxation
Income Tax, VAT and the future Personal Income Tax taking effect in 2028.
Regulatory materials
Banking, capital markets, data and electronic transactions, with institutional mandates separated.
Practical guidance
Country guides on companies, zones, tax, banking, labour, data and disputes; these are editorial guides, not individual advice.
Legal updates
The index includes major 2025–2026 instruments; change histories will expand after consolidated versions are reviewed.
Search Omani law
Statute, regulator or legal question
Search covers verified instruments and editorial descriptions. Published full texts include separate article-level search.
Documents: 44Official-source catalogue · no completeness claim
Civil law
Oman Civil Transactions Law
Royal Decree 29/2013The core private-law statute on obligations, contracts, torts, property rights and nominated contracts.
Corporate law
Commercial Companies Law
Royal Decree 18/2019 · 312 articlesThe 312-article principal statute on company forms, incorporation, capital, governance, conversion, merger and dissolution.
Labour law
Labour Law
Royal Decree 53/2023Regulates employment contracts, pay, working time, leave, termination, collective disputes and employer duties.
Data protection
Personal Data Protection Law
Royal Decree 6/2022 · Executive Regulation 34/2024Sets rules for personal-data processing, individual rights, controller duties and cross-border transfers, together with the 2024 Executive Regulation.
Data protection
Executive Regulation of the Personal Data Protection Law
Ministerial Decision 34/2024 · amended by 6/2025Details permits for sensitive data, Data Subject rights, audits, Processing registers, breach notices, DPOs, cross-border transfers, complaints and administrative sanctions.
Insolvency
Bankruptcy Law
Royal Decree 53/2019Governs restructuring, preventive composition, bankruptcy, liquidation and the powers of insolvency participants.
Arbitration
Arbitration Law in Civil and Commercial Disputes
Royal Decree 47/1997Covers arbitration agreements, tribunal formation, procedure, interim measures, setting aside and enforcement.
Procedure
Civil and Commercial Procedures Law
Royal Decree 29/2002Governs jurisdiction, commencement of claims, evidential procedure, judgments, appeals and enforcement.
Taxation
Value Added Tax Law
Royal Decree 121/2020Sets the VAT scope and rate, place and date of supply, exemptions, zero rating, recovery, registration and administration.
Taxation
Income Tax Law
Royal Decree 28/2009 · as amendedThe core statute for company and permanent-establishment taxation, the tax base, rates, withholding and administration.
Taxation
Personal Income Tax Law
Royal Decree 56/2025 · effective 1 January 2028A future personal-income-tax regime: 5% on specified individual income above the statutory annual threshold, effective from 2028.
Banking and markets
Banking Law
Royal Decree 2/2025The new Banking Law replaced the 2000 regime and regulates licensing, supervision, conventional, Islamic, digital and investment banking.
Banking and markets
National Payment Systems Law
Royal Decree 8/2018 · Executive Regulation 1/2019The statutory foundation for payment systems and services in Oman, covering CBO powers, licensing and oversight, settlement finality and protection of infrastructure and participants.
Banking and markets
Payment Service Providers Licensing Policy
CBO Circular BM 1192 · PSP and ancillary payment activitiesDefines the licensing perimeter for PSPs and ancillary payment functions, including wallets, transfers, acquiring, payment aggregation, gateways and technology roles.
Banking and markets
Money Exchange Establishments Regulation
CBO Regulation BM/REG/43/11/97 · ME circulars · subject to current CBO updatesDistinguishes currency-exchange-only business from the broader exchange-and-remittance category, for which enhanced capital, management, reporting and examination requirements apply.
Banking and markets
Securities Law
Royal Decree 46/2022Regulates securities issuance and offering, market participants, disclosure, licensing, supervision and enforcement.
Investment and zones
Foreign Capital Investment Law
Royal Decree 50/2019Sets the framework for admission and protection of foreign investment, project forms, guarantees and licensing interaction.
Investment and zones
Special Economic Zones and Free Zones Law
Royal Decree 38/2025A modern unified regime for special economic and free zones covering governance, licensing, land, customs, labour and incentives.
Maritime and aviation law
Oman Maritime Law
Royal Decree 19/2023Governs ship registration and ownership, maritime operation, crew, contracts, safety, casualties, liability and insurance.
Maritime and aviation law
CAR-47 Aircraft Registration and Deregistration
CAR-47 · Revision 05 · 1 November 2022Sets the conditions for registering an aircraft in Oman, owner and lease eligibility, evidence, marks, mortgages and deregistration.
Digital law
Electronic Transactions Law
Royal Decree 39/2025The updated regime for electronic documents, signatures, trust services, e-contracts and the legal effect of digital transactions.
Procedure
Investment and Commerce Court Law
Royal Decree 35/2025Establishes a specialist court and defines its investment and commercial jurisdiction, composition and procedural features.
Criminal law
Information Technology Crimes Law
Royal Decree 61/2026The 2026 statute on offences against information systems, data and digital operations and related liability measures.
Corporate law
Oman Commercial Law
Royal Decree 55/1990 · as amendedThe framework statute on merchants, commercial obligations, sale, intermediation, banking transactions and commercial paper.
Criminal law
Oman Penal Law
Royal Decree 7/2018 · as amendedDefines general criminal liability, penalties and offences, including property, public-office and economic crimes.
Procedure
Criminal Procedure Law
Royal Decree 97/1999 · as amendedGoverns investigation, prosecution and court powers, coercive measures, evidence, appeals and enforcement of criminal judgments.
Corporate law
Consumer Protection Law
Royal Decree 66/2014 · Executive Regulation 77/2017Sets consumer rights and supplier duties on quality, price, advertising, returns, safety and disclosure.
Corporate law
Competition Protection and Monopoly Prevention Law
Royal Decree 67/2014 · amended by Royal Decree 22/2018Regulates anti-competitive agreements, abuse of dominance, economic concentration and competition-authority powers.
Corporate law
Commercial Agencies Law
Royal Decree 26/1977 · amended by Royal Decree 34/2014Governs commercial agency arrangements, the agencies register, principal and agent data, and certain effects of registration.
Maritime and aviation law
Civil Aviation Law
Royal Decree 76/2019The principal statute on civil aviation, CAA powers, aerodromes, operations, safety, approvals and liability.
Investment and zones
Public-Private Partnership Law
Royal Decree 52/2019Provides the framework for selection, procurement, project agreements and supervision of public-private partnership projects.
Taxation
Executive Regulation of the Income Tax Law
Ministerial Decision 30/2012 · amended by Ministerial Decision 14/2019Details tax registration, computation, deductions, exemptions, withholding, returns, audits and supporting evidence.
Taxation
Top-up Tax Law for Multinational Enterprise Groups
Royal Decree 70/2024Introduces top-up-tax rules for in-scope multinational enterprise groups under the minimum-tax framework.
Taxation
VAT Executive Regulation
Decision 53/2021 · amendments 456/2022, 521/2023 and 81/2025Details registration, place and time of supply, value, deductions, zero rating, exemptions, special zones, invoices and returns.
Taxation
Excise Tax Law and Executive Regulation
Royal Decree 23/2019 · Chairman Decision 51/2020Governs excise on specified goods, registration, tax points, value, markings, warehousing, returns and payment.
Banking and markets
Anti-Money Laundering and Counter-Terrorism Financing Law
Royal Decree 30/2016Defines ML/TF offences, duties of financial institutions and designated non-financial sectors, supervision, financial intelligence and international cooperation.
Banking and markets
Open Banking Regulatory Framework
CBO Open Banking Regulatory Framework · 2025Sets the licensing and operating framework for account-information and payment-initiation providers, API access, consent, security and AML/CFT.
Banking and markets
Regulatory Framework for Digital Banks
CBO Digital Banks Framework · updated for Banking Law 2/2025Describes the digital-bank licensing perimeter, business model, capital, governance, technology, risk, localisation and supervision.
Banking and markets
Licensing and Regulatory Framework for Buy Now Pay Later
CBO BNPL Framework · published 21 June 2026Sets licensing, governance, capital, credit-risk, disclosure, customer-protection and reporting requirements for BNPL providers.
Banking and markets
Executive Regulation of the Securities Law
FSA Chairman Decision · effective 27 July 2026Details licensing of market institutions, regulated activities, rating agencies, collective investment schemes, issuers and grievances.
Banking and markets
International Financial Centre of Oman Law
Royal Decree 8/2026Establishes an autonomous financial centre with separate regulatory and dispute-resolution bodies and a legal framework based on common-law principles.
Investment and zones
List of Activities Prohibited for Foreign Investment
Ministerial Decision 209/2020 · amended by 435/2024Identifies activities unavailable to foreign-capital projects, limiting the general availability of foreign ownership.
Taxation
Unified GCC Customs Law in Oman
Royal Decree 67/2003 · amended by Royal Decree 28/2026Governs import, export, declarations, value and origin, duties, exemptions, transit, warehouses, zones and customs liability.
Banking and markets
Bank Deposit Protection Law
Royal Decree 47/2024 · Executive Regulation published in 2026Establishes the current framework for protecting eligible bank deposits, participation of licensed banks, scheme governance and compensation.
Editorial accuracy
Source and applicability before translation
Full texts are published after checking their version and legal status. The official Arabic text is separated from government English text and Smart Global Capital editorial translations; no editorial translation is labelled official.
This catalogue is not a complete collection of Omani legislation and is not individual legal or tax advice. Check the official Arabic text and current version before relying on a rule.