International tax agreementDouble-tax agreements
Oman–Ireland Double Tax Agreement
DTA · signed 03/05/2024 · Royal Decree 60/2024 promulgated 19/11/2024 · directory effective date 01/01/2025Oman's bilateral agreement with Ireland for the avoidance of double taxation on income; signed on 03/05/2024 and approved domestically by Royal Decree 60/2024.
International tax agreementDouble-tax agreements
Oman–Egypt Double Tax Agreement
DTA · signed 22/05/2023 · Royal Decree 43/2023 promulgated 25/06/2023 · directory effective date 01/01/2026Oman's bilateral agreement with Egypt for the avoidance of double taxation on income; signed on 22/05/2023 and approved domestically by Royal Decree 43/2023.
International tax agreementDouble-tax agreements
Oman–Estonia Double Tax Agreement
DTA · signed 27/10/2024 · Royal Decree 62/2024 promulgated 10/12/2024 · directory effective date 01/01/2026Oman's bilateral agreement with Estonia for the avoidance of double taxation on income; signed on 27/10/2024 and approved domestically by Royal Decree 62/2024.
International tax agreementDouble-tax agreements
Oman–Tanzania Double Tax Agreement
DTA · signed 15/12/2024 · Royal Decree 25/2025 promulgated 03/03/2025 · directory effective date 01/01/2026Oman's bilateral agreement with Tanzania for the avoidance of double taxation on income; signed on 15/12/2024 and approved domestically by Royal Decree 25/2025.
International tax agreementDouble-tax agreements
Oman–Cyprus Double Tax Agreement
DTA · signed 08/12/2024 · Royal Decree 24/2025 promulgated 03/03/2025 · directory effective date 01/01/2026Oman's bilateral agreement with Cyprus for the avoidance of double taxation on income; signed on 08/12/2024 and approved domestically by Royal Decree 24/2025.
International tax agreementDouble-tax agreements
Oman–Luxembourg Double Tax Agreement
DTA · signed 16/10/2024 · Royal Decree 64/2024 promulgated 19/12/2024 · directory effective date 01/01/2026Oman's bilateral agreement with Luxembourg for the avoidance of double taxation on income; signed on 16/10/2024 and approved domestically by Royal Decree 64/2024.
Official statementTaxation
Postponement of the Digital Tax Stamp for Soft Drinks
Oman Tax Authority official statement · local start scheduled for 1 January 2026 postponed until further noticeThe Tax Authority suspended the Customs Digital Tax Stamp obligation only for soft drinks and postponed the planned local start until further notice.
Official questions and answersTaxation
Oman Income Tax FAQs
Oman Tax Authority · Income Tax FAQs · 16 published Q&ASixteen Tax Authority answers on registration, returns, tax cards, rates, accounting periods, payment, objections and withholding tax.
Official questions and answersTaxation
Oman Excise Tax FAQs
Oman Tax Authority · Excise Tax FAQs · 19 published Q&ANineteen answers on excise goods, rates, retail price, tax point, registration, tax warehouses, suspension and returns.
Official reference tableTaxation
Oman Treaty Withholding-Tax Rates
Oman Tax Authority · Summary of WHT rates under tax treaties in forceThe official summary table helps compare domestic withholding with treaty rates by income type and treaty partner.
Official formTaxation
Oman Tax Ruling Request
Oman Tax Authority · Tax Interpretation Application · current important-forms entryThe official form is used to set out the facts, tax question and applicant position when requesting written guidance from the Tax Authority.
Official guideTaxation
Oman Digital Tax Stamp Overview
Oman Tax Authority · Digital Tax Stamp brief · official fileThe official overview describes the identification and tracking system for excise goods and participant interaction when ordering, applying and verifying stamps.
Official guideTaxation
Tobacco Packaging Standards for Excise Products
Oman Tax Authority · Version 1 · April 2023The guide covers physical and digital markers and their placement on cigarettes, shisha and other tobacco, cigars, dokha and heat-not-burn products.
Official questions and answersTaxation
Tax Stamp Scheme FAQs for Manufacturers
Oman Tax Authority · Tax Stamp Scheme manufacturer FAQs · official fileOfficial manufacturer answers on registration, ordering and activation of stamps, production lines, data, delivery and interaction with the system provider.
Customs decisionCustoms law and foreign trade
Amendment of Oman Customs Service Fees — 2023
Customs Decision 67/2023 · issued 26 March 2023 · published 2 April 2023The decision amends selected provisions of the fee regime for services supplied by Customs.
Customs decisionCustoms law and foreign trade
Documentary Customs and Tax Guarantees
Customs Decision 275/2020 · issued 23 November 2020 · published 29 November 2020The decision regulates documentary guarantees accepted in connection with customs and tax obligations within its stated scope.
Ministry of Finance DecisionCustoms law and foreign trade
Release of Goods with Customs-Duty Suspension
Ministry of Finance Decision 173/2018 · issued 16 September 2018 · Official Gazette 1262The decision establishes a route for releasing goods while customs-duty payment is suspended in the cases and on the conditions it specifies.
Ministry of Finance DecisionCustoms law and foreign trade
Regulation of Duty-Free Markets in Oman
Ministry of Finance Decision 170/2019 · issued 29 August 2019 · Official Gazette 1309The decision regulates the customs treatment, organisation and supervision of duty-free markets within its prescribed model.
Customs decisionCustoms law and foreign trade
Amendment to Customs-Clearance Activity Regulation
Customs Decision 37/2017 · issued 7 February 2017 · published 12 February 2017The decision amends requirements governing customs-clearance activity and representatives of businesses carrying it on.
Customs decisionCustoms law and foreign trade
2017 Amendment to Oman Customs Service Fees
Customs Decision 38/2017 · issued 7 February 2017 · published 12 February 2017The decision amends selected charges and forms part of the sequence of instruments governing paid Customs services.
Official guideCustoms law and foreign trade
Bayan Warehouse Management Guide
Oman Customs · Bayan ESW User Guide — Warehouse Management · current official fileThe warehouse-operator guide covers registration, search, renewal, amendment, zones and areas, admission and release of goods in Bayan.
Official guideCustoms law and foreign trade
Warehouse Ownership Transfer, Missing and Destroyed Goods Guide
Oman Customs · Bayan user guide — Ownership Transfer / Missing / Destroy Items · current official fileThe guide describes Bayan operations for transferring ownership of warehoused goods, recording shortages and processing destruction.
Official guideCustoms law and foreign trade
Bayan Express Courier Manifest and Declaration Guide
Oman Customs · Bayan ESW Express Courier Manifest / Declaration User Guide · current official fileThe guide covers manifests, courier cargo, transport documents, declarations, transfer requests and the roles of carriers, brokers and courier operators.
Official guideCustoms law and foreign trade
Oman Customs Currency Declaration Guide
Oman Customs · Customs Currency Declaration user guide · current official fileThe official guide explains electronic completion and handling of a currency declaration in applicable cross-border cases.
Official guideCustoms law and foreign trade
Bayan Customs Refund Management Guide
Oman Customs · Bayan Refund Management user guide · current official fileThe guide describes creating, searching and following a refund request in Bayan and the supporting documents used for review.
Official electronic procedureCustoms law and foreign trade
Temporary Import of Goods into Oman
Oman Customs · Request Temporary Import · current official service pageThe service page describes Bayan filing, applicants, permits and documents for temporary import without final duty payment for the authorised period.
Official electronic procedureCustoms law and foreign trade
Registration of a Public or Private Customs Warehouse
Oman Customs · Request to Register Custom Warehouse (Public/Private) · current official service pageThe official process connects approvals, the site plan, activity code, operator registration in Bayan, warehouse code and security.
Official electronic procedureCustoms law and foreign trade
Oman Customs Industrial Exemption
Oman Customs · Request for Industrial Exemption · current official service pageThe procedure is for holders of an industrial licence and production plan seeking relief for equipment, spare parts, raw materials and packaging inputs.
Official electronic procedureCustoms law and foreign trade
Oman Customs-Clearance Licence Requirements
Oman Customs · Requirements for Customs Clearance License · current official pageThe official page lists baseline ownership, registration, activity, security, fee, representative and office requirements for a customs-clearance business.
Official payment informationTaxation
Oman Excise Tax Bank Account Details
Oman Tax Authority · Excise Tax Bank Account · operational documentThe operational document provides bank details used for excise-tax payments under the Tax Authority's prescribed process.
Official compliance-procedure overviewTaxation
Oman Tax Data Validation
Oman Tax Authority · Tax Data Validation · current official overviewThe Tax Authority describes review of revenue, expenses, transactions and supporting records through desk or field audit.
Official guidanceTaxation
Oman Personal Income Tax FAQs
Oman Tax Authority · Personal Income Tax FAQs · current official pageOfficial answers address practical aspects of the new regime, including residence, resident and non-resident income, withholding, the net-income threshold, exemptions and interaction with the existing Income Tax Law.
Official guidanceTaxation
Official Note on the Introduction of Oman Personal Income Tax
Oman Tax Authority · Royal Decree 56/2025 implementation note · current official pageThe Tax Authority confirms 76 articles, 16 chapters, a 5% rate, the OMR 42,000 net-income threshold and commencement on 1 January 2028; the Executive Regulation and guides must be followed as they are officially issued.
Official guidanceTaxation
Oman Tax Assessment and Return-Review Periods
Oman Tax Authority · Tax Assessment · current official overviewThe official overview explains written tax assessment and the baseline assessment periods following a final return or where no return is filed, together with the contents of an assessment notice.
Official guidanceTaxation
Oman Tax Portal Service Obligations
Oman Tax Authority · Tax Authority's Obligations · current official pageThe page states commitments on electronic-service availability, maintenance of Arabic and English content, resolution of access problems and handling user enquiries and suggestions.
Royal DecreeAgriculture and biological resources
Unified GCC Plant Genetic Resources Law
Royal Decree 70/2026Implements in Oman the GCC framework for conservation, documentation, access, exchange and sustainable use of plant genetic resources for food and agriculture.
Royal DecreeMining
2026 Amendments to the Mineral Wealth Law
Royal Decree 69/2026 · amends Royal Decree 19/2019Updates the award of mining areas, licences and concessions, financial security and selected operator duties under Royal Decree 19/2019.
Royal DecreeCriminal, medical and pharmaceutical regulation
Narcotic Drugs and Psychotropic Substances Law
Royal Decree 67/2026 · repeals Royal Decree 17/1999Creates a new framework for controlled substances, lawful medical and scientific handling, permits, prevention, treatment, investigation and criminal liability.
Royal DecreeAnti-bribery compliance
Private-Sector Bribery Amendments
Royal Decree 66/2026 · amends Penal Law 7/2018 · repeals Labour Law Article 146Adds a dedicated private-sector bribery chapter to the Penal Law covering receipt, offer and intermediation, and repeals Article 146 of the Labour Law.
Royal DecreeSocial insurance and cross-border employment
Amendments to the Unified GCC Insurance-Protection Scheme
Royal Decree 65/2026Updates the GCC mechanism extending pension and social-insurance protection to GCC citizens working in another member state, including registration, contributions and notifications.
Royal DecreeNon-profit and charitable organisations
Civil Society Institutions Law
Royal Decree 64/2026 · repeals Royal Decree 14/2000Creates a modern framework for civil associations, public-benefit bodies, social foundations, social clubs and volunteer teams, with a one-year regularisation period.
Royal DecreeCultural heritage and projects
2026 Amendments to the Cultural Heritage Law
Royal Decree 62/2026 · amends Royal Decree 35/2019Updates definitions, institutional competence, protection of tangible, intangible, underwater and geological heritage and selected procedures under Royal Decree 35/2019.
Royal DecreeSport and non-profit organisations
Sports Entities Law
Royal Decree 59/2026 · repeals Royal Decrees 81/2007 and 57/2012Regulates formation, recognition, governance, funding, supervision and dissolution of sports entities and provides a transition period for existing bodies.
Royal DecreePostal and courier services
Postal-Sector Administrative Reorganisation
Royal Decree 57/2026 · updates administration of Royal Decree 71/2012Transfers TRA postal-sector powers, assets, rights and obligations to the Ministry of Transport, Communications and Information Technology and updates institutional references in Royal Decree 71/2012 accordingly.
Royal DecreeSpecial zones, AI and technology
Muscat Artificial Intelligence Special Zone
Royal Decree 50/2026Creates an AI special zone in Muscat Governorate, defines its boundaries and assigns OPAZ to arrange its management, development and operation with the competent ministry.
Royal DecreeHuman rights and public institutions
Current Oman Human Rights Commission Statute
Royal Decree 47/2026 · replaces the statute annexed to Royal Decree 57/2022Replaces the 2022 annexed statute and restates the Commission's composition, appointment, independence, leadership and internal organisation.
Royal DecreeGeospatial data, mapping and digital infrastructure
National Geospatial Data and Information Law
Royal Decree 43/2026Regulates production, classification, sharing, licensing and use of national geospatial data and information and the powers of the competent authority.
Royal DecreeSpecial economic and free zones
Current OPAZ Statute
Royal Decree 39/2026 · under Royal Decree 38/2025Sets OPAZ legal personality, objectives, governance, powers and one-stop-shop functions under the new Special Economic Zones and Free Zones Law 38/2025.
Royal DecreeCivil protection and facility safety
Civil Defence and Ambulance Authority Reorganisation
Royal Decree 31/2026 · amends Royal Decree 68/2014Updates the status, governing bodies and selected powers of the Civil Defence and Ambulance Authority and related institutional references.
Royal DecreeInternational trade and investment
Oman-India Comprehensive Economic Partnership Agreement
Royal Decree 30/2026Ratifies the Oman-India CEPA covering trade in goods and services, origin, investment and other agreed disciplines together with its annexes.
Royal DecreeIndustrial projects and licensing
Unified GCC Industrial Regulation Law
Royal Decree 27/2026Implements in Oman the updated GCC law on registration, licensing, duties and supervision of industrial projects and repeals the former unified industrial regime.
Royal DecreePublic investment and asset governance
2026 Amendment to the Oman Investment Authority Statute
Royal Decree 16/2026 · amends Article 12 of Royal Decree 57/2021Amends Article 12 of the Oman Investment Authority Statute concerning authority to issue administrative and financial regulations within the Authority's rules.
Royal DecreeInternational mediation and settlement enforcement
Oman's Accession to the Singapore Convention on Mediation
Royal Decree 6/2026Approves Oman's accession to the UN Convention on International Settlement Agreements Resulting from Mediation.
Royal DecreeRail infrastructure and cross-border logistics
Oman-UAE Rail Link Development Agreement
Royal Decree 75/2026Ratifies the intergovernmental agreement on development of the Oman-UAE rail connection.
Royal DecreePublic finance and budget
Oman State Budget 2026
Royal Decree 2/2026Approves the State Budget and schedules for financial year 2026 under the current Financial Law.
Royal DecreeEconomic planning and investment priorities
Oman Eleventh Five-Year Development Plan 2026-2030
Royal Decree 1/2026Adopts the State development plan for 2026-2030 and the period's economic, social and investment-priority framework.
Royal DecreeTreaties and immigration
Oman-Spain Diplomatic and Service Passport Visa-Waiver Agreement
Royal Decree 3/2026Ratifies the bilateral visa waiver for the specified categories of official passports.
Royal DecreeInternational air services
Oman-Cote d'Ivoire Air Services Agreement
Royal Decree 4/2026Ratifies the Oman-Cote d'Ivoire air-services agreement and its framework for designated airlines, routes and traffic rights.
Royal DecreeInternational air services
Oman-Cabo Verde Air Services Agreement
Royal Decree 5/2026Ratifies the Oman-Cabo Verde air-services agreement and its framework for designated airlines, routes and traffic rights.
Royal DecreeEconomic governance
Deputy Prime Minister for Economic Affairs Office Statute
Royal Decree 7/2026Establishes the Office of the Deputy Prime Minister for Economic Affairs and defines its competence and organisational structure.