01
Document overview
A 2026 amendment to the Executive Regulation; according to the official publication, the amended provisions apply to tax years beginning on or after 1 January 2027.
02
Scope and exclusions
Applies to
Applies prospectively to the tax years specified in the instrument and must be read with the law and regulation in force at that time.
Limitations and exclusions
It does not automatically apply to earlier tax years; transition issues and the taxpayer's own tax-year start date require separate review.
04
Official source
Tax Authority Decision 180/2026 · applies from tax years beginning 1 January 2027 · Oman Tax Authority
September 13, 2026
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