01
Document overview
An amending instrument to the Income Tax Law published in the Tax Authority's official legislation collection.
02
Scope and exclusions
Applies to
Adjusts selected corporate-tax provisions and must be read with the principal law, executive regulation and later instruments.
Limitations and exclusions
It does not determine a particular structure's tax result by itself; residence, permanent establishment, exemptions and treaty relief require separate analysis.
04
Official source
Royal Decree 118/2020 · Oman Tax Authority
September 13, 2026
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