01
Document overview
The 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.
02
Scope and exclusions
Applies to
Generally effective from 29 January 2012. Under Article 5 of Decision 30/2012, Article 6, Articles 18–66, 130–132 and 134–143 apply to tax years beginning on or after 1 January 2012, while Articles 133 and 148–154 apply to tax due and payable from the Regulation's effective date.
Limitations and exclusions
It is not a standalone statement of current taxation without the Income Tax Law and later amendments. Tax treaties, Tax Authority decisions, VAT, PIT and global minimum-tax rules require separate review.
04
Official source
Ministerial Decision 30/2012 · amendments 14/2019, 313/2025 and 180/2026 · Oman Tax Authority
September 13, 2026
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