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Public procurement and training · National law

Budget Classification of the Employment and Training Contribution in Public Procurement

Adds a dedicated non-tax revenue account for training-contribution amounts withheld from tender contracts and purchase orders and transferred to the Ministry of Labour to support employment and training programmes; the account description refers to Ministry of Labour Circular 6/2025 and a 1.2% contribution.

Material typeOfficial Decision
Legal branchPublic procurement and training
Legal layerNational law
Source languageOfficial Arabic text
Review dateSeptember 13, 2026

01

Document overview

Adds a dedicated non-tax revenue account for training-contribution amounts withheld from tender contracts and purchase orders and transferred to the Ministry of Labour to support employment and training programmes; the account description refers to Ministry of Labour Circular 6/2025 and a 1.2% contribution.

02

Scope and exclusions

Applies to

Directly governs public-sector budget accounting for the specified receipts; for businesses it is relevant when checking deductions under a particular tender or purchase order.

Limitations and exclusions

Is not a standalone legal basis for deduction and does not determine liable contractors, tax character, base or exemptions; those matters must be checked in the tender documents, contract and Circular 6/2025.

04

Official source

Ministerial Decision 205/2026 · issued 3 June 2026 · effective the day after publication · amends the State Budget Classification Guide · Oman Ministry of Finance / MJLA

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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