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Omani law.
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Omani legislation, tax instruments, banking and markets regulation, special zones and judicial materials, searchable by title, instrument number, legal subject and issue.
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Move to legislation, tax, financial regulation, economic zones or procedure, then refine the search by title, instrument number or legal issue.
Courts, procedure and arbitration
Materials on jurisdiction, civil, commercial and criminal procedure, enforcement and arbitration lead readers to the relevant procedural rules.
Taxation
Income tax, VAT, excise, personal income tax, exchange-of-information rules, double-tax agreements and customs requirements.
Banking, fintech and markets
CBO and FSA materials cover banks, payments, money exchange, open banking, insurance, securities, funds and AML/CFT requirements.
Economic and free zones
OPAZ rules, the special regimes of Duqm, Sohar, Salalah and Al Mazunah, licensing, land, customs and tax conditions are brought together in one section.
Practical guidance
Country guides connect the legal framework with company formation, licensing, tax, bank accounts, employment, data protection and dispute resolution.
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Search Omani laws, regulations, official guidance and editorial descriptions. Published full texts include separate article-level search.
Civil law
37 recordsCivil law
Oman Civil Transactions Law
Royal Decree 29/2013The core private-law statute on obligations, contracts, torts, property rights and nominated contracts.
Corporate law
64 recordsCorporate law
Commercial Companies Law
Royal Decree 18/2019 · 312 articlesThe 312-article principal statute on company forms, incorporation, capital, governance, conversion, merger and dissolution.
Corporate law
Oman Commercial Law
Royal Decree 55/1990 · as amendedThe framework statute on merchants, commercial obligations, sale, intermediation, banking transactions and commercial paper.
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.
Labour law
38 recordsLabour law
Labour Law
Royal Decree 53/2023Regulates employment contracts, pay, working time, leave, termination, collective disputes and employer duties.
Data protection
32 recordsData protection
Personal Data Protection Law
Royal Decree 6/2022 · amended by Royal Decree 68/2026 · Executive Regulation 34/2024Sets rules for personal-data processing, individual rights, controller duties and cross-border transfers; it applies with the 68/2026 amendment and Executive Regulation 34/2024.
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.
Data protection
2026 Amendments to the Personal Data Protection Law
Royal Decree 68/2026 · effective 7 September 2026Amends selected provisions of Royal Decree 6/2022. Until the amendments are incorporated into the published article-by-article text, the base law hosted here must not be treated as the current consolidated version.
Data protection
Personal-Data Processing Permit Fees
MTCIT Ministerial Decision 448/2025 · issued 7 December 2025Sets fees for personal-data processing permits where the Omani data-protection regime requires a permit.
Data protection
Personal Data Processing Permit Form according to Article (5) of the Personal Data Protection Law
MTCIT operational form · PDPL Article 5Official form for obtaining MTCIT's prior permit to process the personal-data categories listed in Article 5 of Royal Decree 6/2022. It requests controller and DPO details, purpose and proportionality, recipients, storage location, cross-border transfers, protection systems, the privacy policy and breach precautions.
Data protection
Permit Amendment Form
MTCIT operational form · permit amendmentOfficial form for notifying MTCIT of changes to information in an existing permit. The Arabic form states that the controller must report amendments within 15 days after they are made.
Data protection
Permit Renewal Request Form
MTCIT operational form · permit renewalOfficial form for renewing an Article 5 processing permit. The English form states that the permit period is five years from its issue date.
Data protection
Permit Cancellation Form at the Controller’s Request
MTCIT operational form · permit cancellationOfficial form by which a controller requests cancellation of an issued permit, identifying the controller, the permit date and number and, optionally, the reason for cancellation.
Data protection
Grievance Form (Permit Rejection/Administrative Penalties)
MTCIT operational form · permit grievanceOfficial form for an administrative grievance against permit rejection or an administrative penalty under the personal-data protection regime.
Data protection
Personal Data Processing Activity Record Form
MTCIT operational form · processing recordOfficial template for the controller's processing record. It covers the DPO, data categories and authorised personnel, retention and restrictions, erasure and amendment, purposes, recipients, cross-border transfers, security controls and incidents with remedial action.
Data protection
Personal Data Breach Report Form
MTCIT operational form · breach reportOfficial form for notifying MTCIT of a personal-data breach. MTCIT's FAQ states 72 hours from awareness for notifying the Ministry of a breach threatening affected persons' rights, and a separate 72-hour data-subject notice where serious harm or high risk is present.
Data protection
Personal Data Protection Officer Appointment Form
MTCIT operational form · DPO appointmentOfficial DPO appointment form under Chapter Seven of the Executive Regulation. It covers the controller and nominee, employment status, qualifications and experience, and lists a CV, experience certificate if available, good-conduct certificate and photograph as attachments.
Data protection
Protection Level and Risk Assessment Form When Transferring Personal Data Outside Borders
MTCIT operational form · cross-border assessmentOfficial cross-border transfer assessment covering data categories, volume and sensitivity, purpose and scale, participants, transfer route and final country, duration, data-subject risk and the recipient's legal, contractual, organisational and technical safeguards.
Data protection
Complaint/Report Submission Form
MTCIT operational form · complaint/reportOfficial form for complaining or reporting a suspected breach of the Law, Executive Regulation or personal-data decisions. MTCIT's FAQ states a 30-day period from certain knowledge of the violation, a 14-day controller response window and a 60-day Ministry decision period.
Data protection
Personal Data Protection Policy Guide & Template
MTCIT guide and template · version 1 · December 2025Official nine-page guide helping controllers and processors prepare a policy aligned with Royal Decree 6/2022 and Regulation 34/2024. Its template covers processing principles, purpose and scope, data-subject rights, retention and disposal, the DPO, security, breaches, children's data and cross-border transfers.
Data protection
Guideline Template for the Rights of Personal Data Subjects
MTCIT guideline template · data-subject rightsOfficial MTCIT template for organising the mechanism through which a personal-data subject receives information and exercises statutory rights, including access, correction, transfer and updating.
Data protection
Guidelines for the Controller's Responsibility When Contracting with the Processor
MTCIT guideline · controller–processor contractingOfficial MTCIT guidance on organising outsourced processing and allocating duties in the controller–processor contract. MTCIT's FAQ notes that the processor acts as the controller's agent for civil and administrative liability, without prejudice to the processor's own criminal liability.
Insolvency
2 recordsInsolvency
Bankruptcy Law
Royal Decree 53/2019Governs restructuring, preventive composition, bankruptcy, liquidation and the powers of insolvency participants.
Arbitration
9 recordsArbitration
Arbitration Law in Civil and Commercial Disputes
Royal Decree 47/1997Covers arbitration agreements, tribunal formation, procedure, interim measures, setting aside and enforcement.
Procedure
65 recordsProcedure
Civil and Commercial Procedures Law
Royal Decree 29/2002Governs jurisdiction, commencement of claims, evidential procedure, judgments, appeals and enforcement.
Procedure
Investment and Commerce Court Law
Royal Decree 35/2025Establishes a specialist court and defines its investment and commercial jurisdiction, composition and procedural features.
Procedure
Criminal Procedure Law
Royal Decree 97/1999 · as amendedGoverns investigation, prosecution and court powers, coercive measures, evidence, appeals and enforcement of criminal judgments.
Taxation
203 recordsTaxation
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.
Taxation
Executive Regulation of the Income Tax Law
Ministerial Decision 30/2012 · amendments 14/2019, 313/2025 and 180/2026The principal Executive Regulation details tax registration, computation, deductions, exemptions, withholding, returns, audits and supporting evidence. Decisions 14/2019, 313/2025 and 180/2026 are indexed in separate amendment records without repeating the principal instrument.
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, 81/2025 and 189/2026Details registration, place and time of supply, value, deductions, zero rating, exemptions, special zones, invoices and returns. Amendment 189/2026 introduces phased electronic-invoicing requirements from 1 April and 1 October 2027.
Taxation
Oman Excise Tax Law
Royal Decree 23/2019The principal statute establishes excise tax on designated goods, liable persons, registration, tax points, value, exemptions, returns, appeals and sanctions.
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.
Taxation
Executive Regulation of the Unified GCC Customs Law
Royal Oman Police Decision 23/2005 · amendments 53/2023 and 110/2026Details customs procedures under the Unified GCC Customs Law. The latest identified amendment, Decision 110/2026, was published on 2 August 2026.
Banking and markets
100 recordsBanking 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 Services Business Regulation
CBO Decision BM/58/4/2024 · effective 8 April 2024 · repeals BM/REG/43/11/97The current licensing and supervisory regulation for money-services business, including foreign exchange and remittance; it replaced the 1997 regime and covers capital, governance, controls, reporting and examinations.
Banking and markets
Securities Law
Royal Decree 46/2022Regulates securities issuance and offering, market participants, disclosure, licensing, supervision and enforcement.
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 Decision BM/61/2/2026 · effective 23 February 2026Sets licensing, governance, capital, credit-risk, disclosure, customer-protection and reporting requirements for BNPL providers.
Banking and markets
Oman Securities-Market Regulatory Framework Overview
Framework overview · Securities Law 46/2022 · FSA Decision E/11/2026Connects Securities Law 46/2022 with the current Executive Regulation E/11/2026 and routes users to separate materials on licensing, market infrastructure, funds, issuers and disclosure.
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.
Banking and markets
Bank Deposit Protection Law
Royal Decree 47/2024 · CBO Decision BM/60/8/2025 · effective 1 September 2025Establishes the current framework for protecting eligible bank deposits, participation of licensed banks, scheme governance and compensation.
Investment and zones
140 recordsInvestment 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.
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.
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.
Digital law
20 recordsDigital 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.
Criminal law
21 recordsCriminal law
Information Technology Crimes Law
Royal Decree 61/2026The 2026 statute on offences against information systems, data and digital operations and related liability measures.
Criminal law
Oman Penal Law
Royal Decree 7/2018 · as amendedDefines general criminal liability, penalties and offences, including property, public-office and economic crimes.
Maritime and aviation law
20 recordsMaritime 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.
Maritime and aviation law
Civil Aviation Law
Royal Decree 76/2019The principal statute on civil aviation, CAA powers, aerodromes, operations, safety, approvals and liability.
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.
The navigator is informational and does not constitute individual legal or tax advice. Check the official Arabic text, the current version and the facts before relying on a rule.