01
Document overview
An early archived statute on profit tax for establishments, retained by the Tax Authority in its official collection of previous tax legislation.
02
Scope and exclusions
Applies to
Relevant to legal history and old-period liabilities only after its temporal and personal application has been established.
Limitations and exclusions
It is not a current tax regime and does not replace the Income Tax Law under Royal Decree 28/2009, its amendments, regulations, decisions or tax treaties.
04
Official source
Royal Decree 47/1981 · classified by the Tax Authority as a previous income-tax law · Oman Tax Authority
September 13, 2026
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