Business taxation · Regulatory layer

Decision 313/2025 Amending the Income Tax Executive Regulation

An official amending instrument to the Income Tax Law Executive Regulation included in the Tax Authority's current legislation collection.

Material typeTax Authority Chairman Decision

Legal branchBusiness taxation

Legal layerRegulatory layer

Source languageOfficial Arabic text; selected English materials are available on the portal

Review dateSeptember 13, 2026

Document overview

An official amending instrument to the Income Tax Law Executive Regulation included in the Tax Authority's current legislation collection.

Scope and exclusions

Applies to

Operates only through the Executive Regulation provisions that it amends and together with the Income Tax Law.

Limitations and exclusions

It is not a standalone tax code and does not replace later amendments, decisions, tax treaties or a date-specific version check.

Official source

Tax Authority Decision 313/2025 · 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.

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