Income tax: official guidance · Regulatory layer

Income-Tax Exemption Material for Hedge Funds

The Tax Authority material concerns the exemption application for qualifying hedge funds established in Oman.

Material typeOfficial tax guidance

Legal branchIncome tax: official guidance

Legal layerRegulatory layer

Source languageTax Authority publication; the source language depends on the document version

Review dateSeptember 13, 2026

Document overview

The Tax Authority material concerns the exemption application for qualifying hedge funds established in Oman.

Scope and exclusions

Applies to

Intended for a fund and its advisers when checking legal form, licensing, activity and the exemption application.

Limitations and exclusions

A fund's name or Omani establishment does not create an automatic exemption; eligibility must be confirmed under the law, FSA conditions and the Tax Authority decision.

Official source

Oman Tax Authority · Income-Tax Exemption Material for Hedge Funds · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

WAWhatsApp TGTelegram