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Document overview
An archived statute governing company income taxation that the Oman Tax Authority retains in its official collection of previous laws. The record supports research into historic tax periods and the development of the current regime.
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Scope and exclusions
Applies to
Used only for historical analysis of liabilities and transition issues for periods to which this statute may have applied.
Limitations and exclusions
The Tax Authority classifies this document as a previous law; it is not a current basis for calculating tax for a modern period. The applicable version and transition rules must be established for the relevant date.
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Official source
Royal Decree 77/1989 · classified by the Tax Authority as a previous income-tax law · Oman Tax Authority
September 13, 2026
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