01
Document overview
A standalone amending instrument to the Income Tax Law included by the Tax Authority in its official collection of current and historical income-tax materials.
02
Scope and exclusions
Applies to
Amends selected income-tax provisions and operates only through the consolidated law together with later amendments.
Limitations and exclusions
It is not a standalone tax code; current rates, exemptions, withholding and procedure must be checked against the current consolidated law and Tax Authority decisions.
04
Official source
Royal Decree 9/2017 · Oman Tax Authority
September 13, 2026
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