01
Document overview
The official announcement describes a five-year exemption and procedural conditions under a programme for specified economic-diversification sectors.
02
Scope and exclusions
Applies to
Applies to companies in the listed sectors that commenced operations during the programme's specified 2021–2022 window and met its documentary conditions.
Limitations and exclusions
This is not a general current exemption for every new company: the eligibility window, sector, commencement date, application, returns and authority approval require individual verification.
04
Official source
Oman Tax Authority · Income-tax exemption announcement · 2021 programme · Oman Tax Authority
September 13, 2026
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