Core legislation
Value Added Tax Law
Royal Decree 121/2020Sets the VAT scope and rate, place and date of supply, exemptions, zero rating, recovery, registration and administration.
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01
Income tax
Law, Executive Regulation and amendments
↗02VAT
Law, Executive Regulation, decisions and amendments
↗03Excise tax
Law, Executive Regulation and guides
↗04Personal income tax
Law and official implementation materials
↗05Tax treaties
Official double-tax agreement directory
↗06Tax guidance
Tax Portal guides, answers and electronic services
↗Legislation and guidance
Find a tax material by subject or reference
Every item has its own indexable page, a concise scope summary and a link to the official source.
Materials found: 200
01Core legislation
9
Core legislation
Income Tax Law
Royal Decree 28/2009 · as amendedThe core statute for company and permanent-establishment taxation, the tax base, rates, withholding and administration.
Core legislation
Executive Regulation of the Income Tax Law
Ministerial Decision 30/2012 · amendments 14/2019, 313/2025 and 180/2026The principal Executive Regulation details tax registration, computation, deductions, exemptions, withholding, returns, audits and supporting evidence. Decisions 14/2019, 313/2025 and 180/2026 are indexed in separate amendment records without repeating the principal instrument.
Core legislation
VAT Executive Regulation
Decision 53/2021 · amendments 456/2022, 521/2023, 81/2025 and 189/2026Details registration, place and time of supply, value, deductions, zero rating, exemptions, special zones, invoices and returns. Amendment 189/2026 introduces phased electronic-invoicing requirements from 1 April and 1 October 2027.
Core legislation
Oman Excise Tax Law
Royal Decree 23/2019The principal statute establishes excise tax on designated goods, liable persons, registration, tax points, value, exemptions, returns, appeals and sanctions.
Core legislation
Unified GCC Customs Law in Oman
Royal Decree 67/2003 · amended by Royal Decree 28/2026Governs import, export, declarations, value and origin, duties, exemptions, transit, warehouses, zones and customs liability.
Core legislation
Executive Regulation of the Unified GCC Customs Law
Royal Oman Police Decision 23/2005 · amendments 53/2023 and 110/2026Details customs procedures under the Unified GCC Customs Law. The latest identified amendment, Decision 110/2026, was published on 2 August 2026.
Core legislation
Executive Regulation of the Excise Tax Law
Tax Authority Chairman Decision 51/2020The regulation details registration and deregistration, tax warehouses, the tax point, suspension and exemption, movements and guarantees, returns and records, payment, collection, refunds, objections, and administrative penalties.
Core legislation
Statute of the Oman Tax Authority
Royal Decree 42/2020Defines the status, powers, governance and organisational foundation of the Oman Tax Authority.
02VAT
40
VAT
2022 Amendments to the VAT Executive Regulation
Tax Authority Decision 456/2022Amends selected rules on the place of telecommunications services, financial services, electronic and simplified invoices and specified VAT refunds.
VAT
Additional VAT Refund Cases and Conditions
Tax Authority Decision 521/2023Adds to the VAT Executive Regulation a schedule of additional cases in which paid VAT may be refunded and the controls for those refunds.
VAT
2025 Amendments to the VAT Executive Regulation
Tax Authority Decision 81/2025A later amending instrument to the VAT Executive Regulation published in the Tax Authority's official VAT Law & Regulations collection.
VAT
Phased VAT Registration Dates
Tax Authority Decision 3/2021Sets the phased mandatory VAT-registration calendar for taxpayer categories at the launch of the regime.
VAT
Mandatory and Voluntary VAT Registration Thresholds
Tax Authority Decision 1/2021 · issued 4 January 2021 · OG 1374 · effective 11 January 2021Sets the mandatory VAT-registration threshold at OMR 38,500 and the voluntary-registration threshold at OMR 19,250.
VAT
Decision 89/2022 Amending Decision 65/2021 on Zero-Rated Food Commodities
Tax Authority Decision 89/2022 · amends Decision 65/2021 · issued and published in OG 1433 on 13 March 2022 · effective 14 March 2022This is an amending rather than replacement instrument. It adds 25 entries, numbered 489–513, to the schedule of Decision 65/2021, covering specified barley, maize, soybeans, straw, feed materials, fish meal, bran, oil-extraction residues and animal-feed preparations.
VAT
VAT Regulation Amendment 189/2026: Electronic Invoicing
Tax Authority Decision 189/2026 · phased application from 1 April and 1 October 2027Amends the VAT Executive Regulation to introduce electronic-invoicing requirements in phases, with two commencement dates in 2027.
VAT
Decision 65/2021 Determining Food Commodities Subject to VAT at the Zero Percent Rate
Tax Authority Decision 65/2021 · issued 8 April 2021 · OG 1387 (11 April 2021) · effective 16 April 2021Establishes the base list of 488 food entries, identified by descriptions and customs tariff codes, subject to VAT at the zero percent rate. Decision 89/2022 subsequently added entries 489–513.
VAT
Decision 59/2021 Determining the Conditions for Zero-Rated Supplies of Medicines and Medical Equipment
Tax Authority Decision 59/2021 · issued 31 March 2021 · OG 1386 (4 April 2021) · effective 16 April 2021Sets the conditions for zero-rating supplies of medicines, herbal medicines, biological and health preparations, food for special medical purposes and medical equipment where the Ministry of Health issues release authorisation for the relevant customs code.
VAT
VAT Guide for the Financial Services Sector
Oman Tax Authority · Financial Services Sector VAT Guide · April 2022The Tax Authority's specialist guide explains the treatment of conventional and Islamic financial services, payment products, fees and related deductions within Oman's VAT system.
VAT
VAT Taxpayer Guide for Real Estate
Oman Tax Authority · VAT Taxpayer Guide for Real EstateThe Tax Authority's specialist guide explains sales, leases and other transactions involving residential and commercial real estate within Oman's VAT system.
VAT
VAT Guide for Special Zones
Oman Tax Authority · VAT Guide for Special ZonesThe Tax Authority's specialist guide explains the conditions for special treatment of goods and services in qualifying special zones within Oman's VAT system.
VAT
VAT for Free Zones: Information Note
Oman Tax Authority · VAT for Free ZonesThe Tax Authority's specialist guide explains the basic VAT conditions for free-zone transactions and the distinction between commercial zone status and special VAT treatment within Oman's VAT system.
VAT
VAT Return Filing Guide
Oman Tax Authority · VAT Return Filing GuideThe Tax Authority's specialist guide explains the return structure, reporting of output and input tax, adjustments and the resulting balance within Oman's VAT system.
VAT
VAT Guide for Capital Assets
Oman Tax Authority · VAT Guide for Capital AssetsThe Tax Authority's specialist guide explains the capital-assets scheme, initial deduction and later adjustments when use changes within Oman's VAT system.
VAT
VAT Guide for Commercial Agencies
Oman Tax Authority · VAT Guide for Commercial AgenciesThe Tax Authority's specialist guide explains supplies, commissions and contractual settlements among principals, agents and customers within Oman's VAT system.
VAT
VAT Guide for the Education Sector
Oman Tax Authority · VAT Guide for the Education SectorThe Tax Authority's specialist guide explains the VAT treatment of education services and related supplies within Oman's VAT system.
VAT
VAT Guide for Electronic Commerce
Oman Tax Authority · VAT Guide for Electronic CommerceThe Tax Authority's specialist guide explains digital and remote supplies, place of supply, non-resident registration and platform models within Oman's VAT system.
VAT
VAT Guide for the Healthcare Sector
Oman Tax Authority · VAT Guide for the Healthcare SectorThe Tax Authority's specialist guide explains healthcare services, medicines and related supplies and the conditions for the applicable rate within Oman's VAT system.
VAT
VAT Guide for Imports and Exports
Oman Tax Authority · VAT Guide for Imports and ExportsThe Tax Authority's specialist guide explains imports, exports, customs evidence, zero rating and cross-border movements of goods within Oman's VAT system.
VAT
VAT Guide for Input Tax
Oman Tax Authority · VAT Guide for Input TaxThe Tax Authority's specialist guide explains input-tax entitlement, attribution, restrictions, evidence and adjustments within Oman's VAT system.
VAT
VAT Guide for Related Persons
Oman Tax Authority · VAT Guide for Related PersonsThe Tax Authority's specialist guide explains the identification of related persons and valuation of controlled supplies for VAT within Oman's VAT system.
VAT
VAT Reverse Charge Mechanism Guide
Oman Tax Authority · VAT Reverse Charge Mechanism GuideThe Tax Authority's specialist guide explains the conditions under which the recipient accounts for VAT on a cross-border or other qualifying transaction within Oman's VAT system.
VAT
VAT Profit Margin Scheme Guide
Oman Tax Authority · VAT Profit Margin Scheme GuideThe Tax Authority's specialist guide explains the conditions for calculating VAT on the margin rather than the full value of specified qualifying goods within Oman's VAT system.
VAT
VAT Guide for Transfer of an Activity
Oman Tax Authority · VAT Guide for Transfer of an ActivityThe Tax Authority's specialist guide explains the criteria for transferring an activity as a going concern and the consequences for the parties within Oman's VAT system.
VAT
VAT Guide for Transportation
Oman Tax Authority · VAT Guide for TransportationThe Tax Authority's specialist guide explains passenger and freight transport, international transportation and related services within Oman's VAT system.
VAT
VAT Guide for the Oil and Gas Industry
Oman Tax Authority · VAT Guide for the Oil and Gas IndustryThe Tax Authority's specialist guide explains upstream, midstream and downstream operations, industry supplies and zero-rating conditions within Oman's VAT system.
VAT
VAT Registration Guide for Persons with a CRN
Oman Tax Authority · VAT Registration Manual GuideThe Tax Authority's specialist guide explains portal registration by a person holding a commercial registration number within Oman's VAT system.
VAT
VAT Registration Guide for Non-Residents
Oman Tax Authority · VAT Registration Procedures for Non-Resident ApplicantsThe Tax Authority's specialist guide explains non-resident registration, the responsible person and supporting information within Oman's VAT system.
VAT
VAT Registration Application - For Non Resident
Oman Tax Authority · VAT Registration Application - For Non Resident · XLSXThe editable official spreadsheet serves as the non-resident VAT registration application where the Tax Authority directs an applicant to this filing channel.
VAT
VAT Registration Application - For Resident no CRN
Oman Tax Authority · VAT Registration Application - For Resident no CRN · XLSXThe editable official spreadsheet is the application for a resident who does not hold a Commercial Registration Number (CRN).
VAT
Information Sheet
Oman Tax Authority · Information Sheet · pre-implementation publicationThis pre-launch overview explained the general VAT model, registration, taxable, zero-rated and exempt supplies, and business readiness.
VAT
Taxpayer Checklist
Oman Tax Authority · Taxpayer Checklist · XLSXThe official spreadsheet supports an internal check of VAT readiness and procedural compliance.
VAT
VAT - Business - FAQ
Oman Tax Authority · VAT - Business - FAQThe official FAQ gives short answers on the VAT model, business obligations, registration, supply categories, charging and recovery.
VAT
VAT - Individuals - FAQ
Oman Tax Authority · VAT - Individuals - FAQThe official FAQ explains the effect of VAT on consumers and individuals, including registration for economic activity and the general treatment of selected goods, property and services.
VAT
VAT Refund Invoices
Oman Tax Authority · VAT Refund Invoices · XLSXThe official spreadsheet is intended to list invoices in a structured format for the relevant VAT-refund process.
VAT
VAT Transitional Registration Guide
Oman Tax Authority · VAT Registration Guide (Transitional Period) · draft as at 5 January 2021This historical draft explained who had to register and when before VAT commenced on 16 April 2021, including phased registration windows.
VAT
VAT Registration Cancellation Request
Oman Tax Authority · طلب إلغاء التسجيل في ضريبة القيمة المضافة · PDF formThe official one-page form records a deregistration request and identifies information and attachments expected for its review.
VAT
VAT Refund for individuals
Oman Tax Authority · VAT Refund for individuals · PDF applicationThe official form concerns an individual's specific VAT-refund claim for an imported vehicle that cannot be registered in Oman because of a technical defect and is re-exported.
VAT
VAT FAQs
Oman Tax Authority · VAT FAQs · dynamic web pageThe Tax Authority's dynamic page brings together short answers on VAT effects for businesses and consumers, registration and supply categories.
03Corporate income tax
21
Corporate income tax
GCC Authorised Economic Operator Programme in Oman
Oman Customs · GCC Authorised Economic Operator programme · current Arabic portal entryThe current Customs page describes the GCC programme as providing certified operators with procedural, security, financial and cross-agency benefits while supporting the security of international supply chains.
Corporate income tax
2017 Amendments to the Income Tax Law
Royal Decree 9/2017A standalone amending instrument to the Income Tax Law included by the Tax Authority in its official collection of current and historical income-tax materials.
Corporate income tax
2020 Amendments to the Income Tax Law
Royal Decree 118/2020An amending instrument to the Income Tax Law published in the Tax Authority's official legislation collection.
Corporate income tax
Companies Income Tax Law 1989 — Archive Record
Royal Decree 77/1989 · classified by the Tax Authority as a previous income-tax lawAn archived statute governing company income taxation that the Oman Tax Authority retains in its official collection of previous laws. The record supports research into historic tax periods and the development of the current regime.
Corporate income tax
Profit Tax on Establishments Law 1981 — Archive Record
Royal Decree 47/1981 · classified by the Tax Authority as a previous income-tax lawAn early archived statute on profit tax for establishments, retained by the Tax Authority in its official collection of previous tax legislation.
Corporate income tax
2019 Amendments to the Executive Regulation of the Income Tax Law
Ministerial Decision 14/2019 · amending Ministerial Decision 30/2012The decision amends rules on registration and tax cards, withholding tax, deductions and donations, the industrial exemption, electronic filing and service, inspections, the small-enterprise regime, and reporting forms.
Corporate income tax
Decision 313/2025 Amending the Income Tax Executive Regulation
Tax Authority Decision 313/2025An official amending instrument to the Income Tax Law Executive Regulation included in the Tax Authority's current legislation collection.
Corporate income tax
Decision 180/2026 Amending the Income Tax Executive Regulation
Tax Authority Decision 180/2026 · applies from tax years beginning 1 January 2027A 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.
Corporate income tax
Tax Exemption Request Service Guide
Oman Tax Authority · Tax exemption request service · 4-page Arabic PDF · no publication date statedShows how to select a company and Income Tax profile, open exemption requests, create a new request, choose the relevant exemption form, complete the data and save it.
Corporate income tax
Income-Tax Exemption Conditions for Diversification Sectors
Oman Tax Authority · Income-tax exemption announcement · 2021 programmeThe official announcement describes a five-year exemption and procedural conditions under a programme for specified economic-diversification sectors.
Corporate income tax
Income-Tax Exemption Application for Sea Transport
Oman Tax Authority · Income Tax Form 7The official form identifies the information and attachments for claiming the statutory exemption available to qualifying Omani sea-transport operators.
Corporate income tax
Income-Tax Exemption Material for Hedge Funds
Oman Tax Authority · Income-Tax Exemption Material for Hedge FundsThe Tax Authority material concerns the exemption application for qualifying hedge funds established in Oman.
Corporate income tax
Official Double Tax Agreements Directory
Oman Tax Authority · DTA directory · reviewed 13 September 2026The Tax Authority directory consolidates counterparties, signature dates, royal decrees, effective dates, protocols, a treaty-rate summary and MAP guidance.
Corporate income tax
CbCR report content and data-preparation guide
Oman Tax Authority · CbCR GuidelinesThis thematic record of the official guide covers CbC report content, data sources, currency, period and permitted use for BEPS risk assessment. Filing procedure is addressed in a linked record based on the same source.
Corporate income tax
Release of Goods with Customs-Duty Suspension
Ministry of Finance Decision 173/2018 · issued 16 September 2018 · Official Gazette 1262The decision establishes a route for releasing goods while customs-duty payment is suspended in the cases and on the conditions it specifies.
Corporate income tax
Oman Tax Assessment and Return-Review Periods
Oman Tax Authority · Tax Assessment · current official overviewThe official overview explains written tax assessment and the baseline assessment periods following a final return or where no return is filed, together with the contents of an assessment notice.
Corporate income tax
Oman Tax Portal Service Obligations
Oman Tax Authority · Tax Authority's Obligations · current official pageThe page states commitments on electronic-service availability, maintenance of Arabic and English content, resolution of access problems and handling user enquiries and suggestions.
Corporate income tax
Oman State Budget 2026
Royal Decree 2/2026Approves the State Budget and schedules for financial year 2026 under the current Financial Law.
Corporate income tax
Minimum Standard Price for Tobacco and Tobacco Products
Tax Authority Decision 206/2026 · effective 1 October 2026Sets a standard price of not less than OMR 1 per pack of 20 cigarettes and not less than OMR 2.500 per 250 grams of analogous tobacco products, including shisha tobacco and ready-to-use tobacco; the minimum for other quantities is calculated proportionately.
Corporate income tax
Oman State Final Account for Financial Year 2025
Ministerial Decision 222/2026 · issued 14 June 2026 · publishes the FY2025 State Final Account · no separate commencement clause statedPublishes detailed FY2025 budget-outturn schedules comparing the approved budget with 2025 actuals and 2024 actuals. The headline schedule reports actual revenue of OMR 12.122 billion, expenditure of OMR 12.583 billion and a deficit of OMR 461 million, followed by financing and detailed revenue and expenditure schedules by public unit, sector and programme.
Corporate income tax
Hydrocarbon and Petroleum Products Loading-Port Fees Law
Royal Decree 62/2014Establishes the legal framework for fees for use of the loading port for hydrocarbons and petroleum products.
04Personal income tax
4
Personal income tax
Personal Income Tax Law
Royal Decree 56/2025 · effective 1 January 2028A future personal-income-tax regime: 5% on specified individual income above the statutory annual threshold, effective from 2028.
Personal income tax
Official Personal Income Tax Questions and Answers
Oman Tax Authority · Personal Income Tax Questions & AnswersThe official Q&A explains core concepts of the new personal income tax regime and its preparatory implementation.
Personal income tax
Oman Personal Income Tax FAQs
Oman Tax Authority · Personal Income Tax FAQs · current official pageOfficial answers address practical aspects of the new regime, including residence, resident and non-resident income, withholding, the net-income threshold, exemptions and interaction with the existing Income Tax Law.
Personal income tax
Official Note on the Introduction of Oman Personal Income Tax
Oman Tax Authority · Royal Decree 56/2025 implementation note · current official pageThe Tax Authority confirms 76 articles, 16 chapters, a 5% rate, the OMR 42,000 net-income threshold and commencement on 1 January 2028; the Executive Regulation and guides must be followed as they are officially issued.
05Excise tax
14
Excise tax
Excise Rules for Sweetened Beverages
Tax Authority Decision 34/2020A Tax Authority decision addressing the inclusion and classification of sweetened beverages under the excise-tax regime.
Excise tax
Types, Values and Rates of Excise Goods
Tax Authority Decision 112/2019 · amended by Decision 192/2026Determines excise-goods categories, values and rates under the Excise Tax Law. Decision 192/2026 added a targeted exclusion for eight tariff headings covering tobacco-cessation products and is covered in a separate record.
Excise tax
Decision 339/2021 Setting the Fees for Issue and Renewal of a Tax-Warehouse Licence
Tax Authority Decision 339/2021 · issued 16 December 2021 · OG 1422 (26 December 2021) · effective 27 December 2021Sets the issue or renewal fee for a tax-warehouse establishment licence by reference to the bank guarantee: OMR 500 below OMR 50,000; OMR 1,000 from 50,000 to 100,000; OMR 2,000 from 100,001 to 500,000; OMR 3,000 from 500,001 to 1,000,000; and OMR 5,000 above OMR 1,000,000.
Excise tax
Excise Tax Implementation Guide
Oman Tax Authority · Excise Tax Implementation GuideThe guide brings together the main excise-tax rules for producers, importers and tax-suspension warehouses.
Excise tax
Excise Tax Registration Guide
Oman Tax Authority · Excise Tax Registration GuideThe material explains online registration by a person required to account for excise goods.
Excise tax
Excise Tax Return Filing Guide
Oman Tax Authority · Excise Tax Return Filing GuideThe guide describes preparation and filing of the periodic return for excise goods.
Excise tax
Excise New Product Request Guide
Oman Tax Authority · Excise New Product Request GuideThe material explains portal submission of a new product for excise classification.
Excise tax
Postponement of the Digital Tax Stamp for Soft Drinks
Oman Tax Authority official statement · local start scheduled for 1 January 2026 postponed until further noticeThe Tax Authority suspended the Customs Digital Tax Stamp obligation only for soft drinks and postponed the planned local start until further notice.
Excise tax
Oman Excise Tax FAQs
Oman Tax Authority · Excise Tax FAQs · 19 published Q&ANineteen answers on excise goods, rates, retail price, tax point, registration, tax warehouses, suspension and returns.
Excise tax
Oman Digital Tax Stamp Overview
Oman Tax Authority · Digital Tax Stamp brief · official fileThe official overview describes the identification and tracking system for excise goods and participant interaction when ordering, applying and verifying stamps.
Excise tax
Tobacco Packaging Standards for Excise Products
Oman Tax Authority · Version 1 · April 2023The guide covers physical and digital markers and their placement on cigarettes, shisha and other tobacco, cigars, dokha and heat-not-burn products.
Excise tax
Tax Stamp Scheme FAQs for Manufacturers
Oman Tax Authority · Tax Stamp Scheme manufacturer FAQs · official fileOfficial manufacturer answers on registration, ordering and activation of stamps, production lines, data, delivery and interaction with the system provider.
Excise tax
Oman Excise Tax Bank Account Details
Oman Tax Authority · Excise Tax Bank Account · operational documentThe operational document provides bank details used for excise-tax payments under the Tax Authority's prescribed process.
Excise tax
Excise Exclusion for Specified Tobacco-Cessation Products
Tax Authority Decision 192/2026 · amends Decision 112/2019 · effective on the day after publication in the Official GazetteAdds a new Article 3 bis to Decision 112/2019: eight listed tariff headings for products prepared to assist cessation of tobacco use, including smoking, are not treated as excise goods and are not subject to excise tax.
06International taxation
68
International taxation
Top-up Tax Law for Multinational Enterprise Groups
Royal Decree 70/2024Introduces top-up-tax rules for in-scope multinational enterprise groups under the minimum-tax framework.
International taxation
Tax Residency Certificate Guide for Individuals
Oman Tax Authority · Tax Residency Certificate Guide for IndividualsThe guide explains how an individual applies for confirmation of Omani tax residence and the information required.
International taxation
Tax Residency Certificate Guide for Companies
Oman Tax Authority · Tax Residency Certificate Guide for CompaniesThe guide describes the procedure and supporting documents for an Omani company seeking a tax residency certificate.
International taxation
Official Guidance on Withholding Tax
Oman Tax Authority · Withholding Tax overview and FAQsThe official page describes categories of payments to non-residents, the payer's withholding duty, the headline rate and remittance deadline.
International taxation
Mutual Agreement Procedure Guidelines
Oman Tax Authority · Guidelines on the Mutual Agreement ProcedureThe guidelines explain access to the competent authority where taxation is alleged not to accord with an applicable treaty.
International taxation
Automatic Exchange of Information: Official Overview
Oman Tax Authority · AEOI overviewThe official overview explains reporting of non-resident financial-account information by financial institutions to the Tax Authority and onward exchange with foreign competent authorities.
International taxation
AEOI Registration Guidelines
Oman Tax Authority · AEOI Registration GuidelinesThe guidelines describe enrolment of a reporting entity and authorised user in the electronic AEOI portal.
International taxation
Rules for Automatic Exchange of Financial Account Information
Tax Authority Decision 78/2020 · amended by Decisions 16/2024 and 388/2025The consolidated principal decision implements CRS rules for identifying reportable accounts, due diligence, record keeping and reporting, incorporating Decisions 16/2024 and 388/2025.
International taxation
2024 Amendments to the CRS Rules
Tax Authority Decision 16/2024 · amending Decision 78/2020The decision refines the categories of designated and controlling persons, adds a FATF-aligned controlling-person definition for legal persons, trusts and other legal arrangements, and introduces administrative fines of OMR 200–5,000 for specified CRS breaches.
International taxation
2025 Amendments to the CRS Rules
Tax Authority Decision 388/2025 · amending Decision 78/2020The decision aligns Oman’s CRS rules with the 2023 standard changes, expanding data requirements for valid self-certifications, roles of controlling persons and equity-interest holders, account type and joint-account status, and interests in investment entities.
International taxation
CRS Filing Guidelines
Oman Tax Authority · AEOI CRS GuidelinesThe guidelines show how to create, upload, track and correct a CRS report in the electronic portal.
International taxation
CRS Participating Jurisdictions — September 2026
Oman Tax Authority · CRS jurisdiction list · September 2026 · 77 jurisdictionsThe official bilingual list dated September 2026 identifies 77 jurisdictions participating with Oman in the CRS automatic exchange of financial-account information.
International taxation
Oman Tax Authority CRS Awareness Webinar
Oman Tax Authority · CRS awareness webinar · official presentationThe official training material helps financial institutions navigate the CRS model, entity and account classification, due diligence and reporting preparation.
International taxation
Country-by-Country Reporting Rules
Tax Authority Decision 79/2020The decision establishes Oman's CbCR notification and reporting regime for in-scope multinational groups.
International taxation
Filing CbCR in Oman: March 2022 guidelines
Oman Tax Authority · CbCR Guidelines · March 2022This procedural record of the official guide explains group-entity roles, notification, CbCR preparation and filing, and international exchange. Report fields and data sources are covered in a linked thematic record of the same document.
International taxation
Tax Authority CbCR Workshop and Q&A
Oman Tax Authority · CbCR awareness workshopThe training material supplements the formal guidance with practical questions on enrolment, notification and filing.
International taxation
CbCR Automatic Exchange Network — April 2026
Oman Tax Authority · CbCR exchange network · April 2026The dated official list records CbCR exchange jurisdictions under qualifying competent-authority arrangements with Oman.
International taxation
Oman–France Double Tax Agreement
DTA · signed 01/06/1989 · Royal Decree 45/1990 promulgated 15/05/1990 · directory effective date 01/01/1990Oman's bilateral agreement with France for the avoidance of double taxation on income; signed on 01/06/1989 and approved domestically by Royal Decree 45/1990.
International taxation
1996 Protocol to the Oman–France Tax Treaty
DTA Protocol · signed 22/10/1996 · Royal Decree 104/1996 promulgated 25/11/1996 · directory effective date 26/01/2004An officially registered protocol to Oman's treaty with France; signed on 22/10/1996 and approved domestically by Royal Decree 104/1996.
International taxation
2012 Protocol to the Oman–France Tax Treaty
DTA Protocol · signed 08/04/2012 · Royal Decree 44/2012 promulgated 01/03/2013 · directory effective date 01/03/2013 - 01/01/2014An officially registered protocol to Oman's treaty with France; signed on 08/04/2012 and approved domestically by Royal Decree 44/2012.
International taxation
Oman–India Double Tax Agreement
DTA · signed 02/04/1997 · Royal Decree 29/1997 promulgated 31/05/1997 · directory effective date 01/01/1998Oman's bilateral agreement with India for the avoidance of double taxation on income; signed on 02/04/1997 and approved domestically by Royal Decree 29/1997.
International taxation
2025 Protocol to the Oman–India Tax Treaty
DTA Protocol · signed 27/01/2025 · Royal Decree 36/2025 promulgated 27/03/2025 · directory effective date 28/05/2025An officially registered protocol to Oman's treaty with India; signed on 27/01/2025 and approved domestically by Royal Decree 36/2025.
International taxation
Oman–Tunisia Double Tax Agreement
DTA · signed 16/11/1997 · Royal Decree 10/1998 promulgated 24/02/1998 · directory effective date 01/01/1999Oman's bilateral agreement with Tunisia for the avoidance of double taxation on income; signed on 16/11/1997 and approved domestically by Royal Decree 10/1998.
International taxation
Oman–United Kingdom Double Tax Agreement
DTA · signed 23/02/1998 · Royal Decree 18/1998 promulgated 23/03/1998 · directory effective date 01/01/1999Oman's bilateral agreement with United Kingdom for the avoidance of double taxation on income; signed on 23/02/1998 and approved domestically by Royal Decree 18/1998.
International taxation
2009 Protocol to the Oman–United Kingdom Tax Treaty
DTA Protocol · signed 26/11/2009 · Royal Decree 15/2010 promulgated 08/02/2010 · directory effective date 01/01/2012An officially registered protocol to Oman's treaty with United Kingdom; signed on 26/11/2009 and approved domestically by Royal Decree 15/2010.
International taxation
Oman–Mauritius Double Tax Agreement
DTA · signed 30/03/1998 · Royal Decree 28/1998 promulgated 10/05/1998 · directory effective date 01/01/1999Oman's bilateral agreement with Mauritius for the avoidance of double taxation on income; signed on 30/03/1998 and approved domestically by Royal Decree 28/1998.
International taxation
Oman–Italy Double Tax Agreement
DTA · signed 06/05/1998 · Royal Decree 36/1999 promulgated 08/05/1999 · directory effective date 1993 (air transport); 26/06/2002Oman's bilateral agreement with Italy for the avoidance of double taxation on income; signed on 06/05/1998 and approved domestically by Royal Decree 36/1999.
International taxation
Oman–Pakistan Double Tax Agreement
DTA · signed 12/06/1999 · Royal Decree 58/1999 promulgated 25/09/1999 · directory effective date 01/01/2003Oman's bilateral agreement with Pakistan for the avoidance of double taxation on income; signed on 12/06/1999 and approved domestically by Royal Decree 58/1999.
International taxation
Oman–Algeria Double Tax Agreement
DTA · signed 09/04/2000 · Royal Decree 43/2000 promulgated 22/05/2000 · directory effective date 01/01/2004Oman's bilateral agreement with Algeria for the avoidance of double taxation on income; signed on 09/04/2000 and approved domestically by Royal Decree 43/2000.
International taxation
Oman–Lebanon Double Tax Agreement
DTA · signed 12/04/2001 · Royal Decree 45/2001 promulgated 13/05/2001 · directory effective date 01/01/2003Oman's bilateral agreement with Lebanon for the avoidance of double taxation on income; signed on 12/04/2001 and approved domestically by Royal Decree 45/2001.
International taxation
Oman–China Double Tax Agreement
DTA · signed 25/03/2002 · Royal Decree 40/2002 promulgated 15/04/2002 · directory effective date 01/01/2003Oman's bilateral agreement with China for the avoidance of double taxation on income; signed on 25/03/2002 and approved domestically by Royal Decree 40/2002.
International taxation
Oman–Yemen Double Tax Agreement
DTA · signed 08/05/2002 · Royal Decree 56/2002 promulgated 07/07/2002 · directory effective date 01/01/2004Oman's bilateral agreement with Yemen for the avoidance of double taxation on income; signed on 08/05/2002 and approved domestically by Royal Decree 56/2002.
International taxation
Oman–South Africa Double Tax Agreement
DTA · signed 09/10/2002 · Royal Decree 92/2002 promulgated 09/11/2002 · directory effective date 01/01/2004Oman's bilateral agreement with South Africa for the avoidance of double taxation on income; signed on 09/10/2002 and approved domestically by Royal Decree 92/2002.
International taxation
2011 Protocol to the Oman–South Africa Tax Treaty
DTA Protocol · signed 15/11/2011 · Royal Decree 23/2013 promulgated 08/04/2013 · directory effective date 01/01/2014An officially registered protocol to Oman's treaty with South Africa; signed on 15/11/2011 and approved domestically by Royal Decree 23/2013.
International taxation
Oman–Sudan Double Tax Agreement
DTA · signed 07/06/2003 · Royal Decree 57/2003 promulgated 20/09/2003 · directory effective date 01/01/2005Oman's bilateral agreement with Sudan for the avoidance of double taxation on income; signed on 07/06/2003 and approved domestically by Royal Decree 57/2003.
International taxation
Oman–Seychelles Double Tax Agreement
DTA · signed 13/09/2003 · Royal Decree 83/2003 promulgated 05/11/2003 · directory effective date 01/01/2005Oman's bilateral agreement with Seychelles for the avoidance of double taxation on income; signed on 13/09/2003 and approved domestically by Royal Decree 83/2003.
International taxation
Oman–Singapore Double Tax Agreement
DTA · signed 06/10/2003 · Royal Decree 96/2003 promulgated 21/12/2003 · directory effective date 01/01/2007Oman's bilateral agreement with Singapore for the avoidance of double taxation on income; signed on 06/10/2003 and approved domestically by Royal Decree 96/2003.
International taxation
Oman–Thailand Double Tax Agreement
DTA · signed 13/10/2003 · Royal Decree 97/2003 promulgated 21/12/2003 · directory effective date 01/01/2005Oman's bilateral agreement with Thailand for the avoidance of double taxation on income; signed on 13/10/2003 and approved domestically by Royal Decree 97/2003.
International taxation
Oman–Canada Double Tax Agreement
DTA · signed 30/06/2004 · Royal Decree 81/2004 promulgated 20/07/2004 · directory effective date 01/01/2006Oman's bilateral agreement with Canada for the avoidance of double taxation on income; signed on 30/06/2004 and approved domestically by Royal Decree 81/2004.
International taxation
Oman–Iran Double Tax Agreement
DTA · signed 06/10/2004 · Royal Decree 5/2005 promulgated 03/01/2005 · directory effective date 01/01/2010Oman's bilateral agreement with Iran for the avoidance of double taxation on income; signed on 06/10/2004 and approved domestically by Royal Decree 5/2005.
International taxation
Oman–Syria Double Tax Agreement
DTA · signed 14/09/2005 · Royal Decree 96/2005 promulgated 15/11/2005 · directory effective date 01/01/2007Oman's bilateral agreement with Syria for the avoidance of double taxation on income; signed on 14/09/2005 and approved domestically by Royal Decree 96/2005.
International taxation
Oman–Republic of Korea Double Tax Agreement
DTA · signed 23/09/2005 · Royal Decree 101/2005 promulgated 20/12/2005 · directory effective date 01/01/2007Oman's bilateral agreement with Republic of Korea for the avoidance of double taxation on income; signed on 23/09/2005 and approved domestically by Royal Decree 101/2005.
International taxation
Oman–Türkiye Double Tax Agreement
DTA · signed 31/05/2006 · Royal Decree 73/2006 promulgated 03/07/2006 · directory effective date 01/01/2011Oman's bilateral agreement with Türkiye for the avoidance of double taxation on income; signed on 31/05/2006 and approved domestically by Royal Decree 73/2006.
International taxation
Oman–Morocco Double Tax Agreement
DTA · signed 14/12/2006 · Royal Decree 72/2007 promulgated 16/07/2007 · directory effective date 01/01/2010Oman's bilateral agreement with Morocco for the avoidance of double taxation on income; signed on 14/12/2006 and approved domestically by Royal Decree 72/2007.
International taxation
Oman–Moldova Double Tax Agreement
DTA · signed 03/04/2007 · Royal Decree 76/2007 promulgated 25/07/2007 · directory effective date 01/01/2008Oman's bilateral agreement with Moldova for the avoidance of double taxation on income; signed on 03/04/2007 and approved domestically by Royal Decree 76/2007.
International taxation
Oman–Belarus Double Tax Agreement
DTA · signed 15/04/2007 · Royal Decree 75/2007 promulgated 25/07/2007 · directory effective date 01/01/2008Oman's bilateral agreement with Belarus for the avoidance of double taxation on income; signed on 15/04/2007 and approved domestically by Royal Decree 75/2007.
International taxation
Oman–Brunei Double Tax Agreement
DTA · signed 25/02/2008 · Royal Decree 22/2009 promulgated 27/04/2009 · directory effective date 01/01/2010Oman's bilateral agreement with Brunei for the avoidance of double taxation on income; signed on 25/02/2008 and approved domestically by Royal Decree 22/2009.
International taxation
Oman–Vietnam Double Tax Agreement
DTA · signed 18/04/2008 · Royal Decree 114/2008 promulgated 07/10/2008 · directory effective date 01/01/2009Oman's bilateral agreement with Vietnam for the avoidance of double taxation on income; signed on 18/04/2008 and approved domestically by Royal Decree 114/2008.
International taxation
Oman–Uzbekistan Double Tax Agreement
DTA · signed 30/03/2009 · Royal Decree 38/2009 promulgated 10/06/2009 · directory effective date 01/01/2010Oman's bilateral agreement with Uzbekistan for the avoidance of double taxation on income; signed on 30/03/2009 and approved domestically by Royal Decree 38/2009.
International taxation
2009 Protocol to the Oman–Uzbekistan Tax Treaty
DTA Protocol · signed 05/10/2009 · Royal Decree 72/2009 promulgated 13/12/2009 · directory effective date 01/01/2010An officially registered protocol to Oman's treaty with Uzbekistan; signed on 05/10/2009 and approved domestically by Royal Decree 72/2009.
International taxation
Oman–Netherlands Double Tax Agreement
DTA · signed 05/10/2009 · Royal Decree 68/2009 promulgated 06/12/2009 · directory effective date 01/01/2012Oman's bilateral agreement with Netherlands for the avoidance of double taxation on income; signed on 05/10/2009 and approved domestically by Royal Decree 68/2009.
International taxation
Oman–Croatia Double Tax Agreement
DTA · signed 21/12/2009 · Royal Decree 20/2010 promulgated 23/02/2010 · directory effective date 01/01/2011Oman's bilateral agreement with Croatia for the avoidance of double taxation on income; signed on 21/12/2009 and approved domestically by Royal Decree 20/2010.
International taxation
Oman–Japan Double Tax Agreement
DTA · signed 09/01/2014 · Royal Decree 23/2014 promulgated 19/05/2014 · directory effective date 01/01/2015Oman's bilateral agreement with Japan for the avoidance of double taxation on income; signed on 09/01/2014 and approved domestically by Royal Decree 23/2014.
International taxation
Oman–Spain Double Tax Agreement
DTA · signed 30/04/2014 · Royal Decree 47/2014 promulgated 19/08/2014 · directory effective date 01/01/2015Oman's bilateral agreement with Spain for the avoidance of double taxation on income; signed on 30/04/2014 and approved domestically by Royal Decree 47/2014.
International taxation
Oman–Portugal Double Tax Agreement
DTA · signed 28/04/2015 · Royal Decree 27/2015 promulgated 02/07/2015 · directory effective date 01/01/2017Oman's bilateral agreement with Portugal for the avoidance of double taxation on income; signed on 28/04/2015 and approved domestically by Royal Decree 27/2015.
International taxation
Oman–Switzerland Double Tax Agreement
DTA · signed 22/05/2015 · Royal Decree 31/2015 promulgated 14/07/2015 · directory effective date 01/01/2017Oman's bilateral agreement with Switzerland for the avoidance of double taxation on income; signed on 22/05/2015 and approved domestically by Royal Decree 31/2015.
International taxation
Oman–Hungary Double Tax Agreement
DTA · signed 02/11/2016 · Royal Decree 6/2017 promulgated 18/02/2017 · directory effective date 01/01/2018Oman's bilateral agreement with Hungary for the avoidance of double taxation on income; signed on 02/11/2016 and approved domestically by Royal Decree 6/2017.
International taxation
Oman–Slovak Republic Double Tax Agreement
DTA · signed 25/03/2018 · Royal Decree 63/2020 promulgated 08/06/2020 · directory effective date 01/01/2022Oman's bilateral agreement with Slovak Republic for the avoidance of double taxation on income; signed on 25/03/2018 and approved domestically by Royal Decree 63/2020.
International taxation
Oman–Sri Lanka Double Tax Agreement
DTA · signed 15/08/2018 · Royal Decree 7/2019 promulgated 17/01/2019 · directory effective date 01/01/2020Oman's bilateral agreement with Sri Lanka for the avoidance of double taxation on income; signed on 15/08/2018 and approved domestically by Royal Decree 7/2019.
International taxation
Oman–Qatar Double Tax Agreement
DTA · signed 22/11/2021 · Royal Decree 4/2022 promulgated 19/01/2022 · directory effective date 01/01/2023Oman's bilateral agreement with Qatar for the avoidance of double taxation on income; signed on 22/11/2021 and approved domestically by Royal Decree 4/2022.
International taxation
Oman–Russia Double Tax Agreement
DTA · signed 08/06/2023 · Royal Decree 89/2023 promulgated 27/12/2023 · directory effective date 01/01/2024Oman's bilateral agreement with Russia for the avoidance of double taxation on income; signed on 08/06/2023 and approved domestically by Royal Decree 89/2023.
International taxation
Oman–Ireland Double Tax Agreement
DTA · signed 03/05/2024 · Royal Decree 60/2024 promulgated 19/11/2024 · directory effective date 01/01/2025Oman's bilateral agreement with Ireland for the avoidance of double taxation on income; signed on 03/05/2024 and approved domestically by Royal Decree 60/2024.
International taxation
Oman–Egypt Double Tax Agreement
DTA · signed 22/05/2023 · Royal Decree 43/2023 promulgated 25/06/2023 · directory effective date 01/01/2026Oman's bilateral agreement with Egypt for the avoidance of double taxation on income; signed on 22/05/2023 and approved domestically by Royal Decree 43/2023.
International taxation
Oman–Estonia Double Tax Agreement
DTA · signed 27/10/2024 · Royal Decree 62/2024 promulgated 10/12/2024 · directory effective date 01/01/2026Oman's bilateral agreement with Estonia for the avoidance of double taxation on income; signed on 27/10/2024 and approved domestically by Royal Decree 62/2024.
International taxation
Oman–Tanzania Double Tax Agreement
DTA · signed 15/12/2024 · Royal Decree 25/2025 promulgated 03/03/2025 · directory effective date 01/01/2026Oman's bilateral agreement with Tanzania for the avoidance of double taxation on income; signed on 15/12/2024 and approved domestically by Royal Decree 25/2025.
International taxation
Oman–Cyprus Double Tax Agreement
DTA · signed 08/12/2024 · Royal Decree 24/2025 promulgated 03/03/2025 · directory effective date 01/01/2026Oman's bilateral agreement with Cyprus for the avoidance of double taxation on income; signed on 08/12/2024 and approved domestically by Royal Decree 24/2025.
International taxation
Oman–Luxembourg Double Tax Agreement
DTA · signed 16/10/2024 · Royal Decree 64/2024 promulgated 19/12/2024 · directory effective date 01/01/2026Oman's bilateral agreement with Luxembourg for the avoidance of double taxation on income; signed on 16/10/2024 and approved domestically by Royal Decree 64/2024.
International taxation
Oman Treaty Withholding-Tax Rates
Oman Tax Authority · Summary of WHT rates under tax treaties in forceThe official summary table helps compare domestic withholding with treaty rates by income type and treaty partner.
07Administration and Fawtara
22
Administration and Fawtara
Decision 27/2020 on Commencement of the Tax Card System and Its Issue Fee
Tax Authority Decision 27/2020 · issued 18 May 2020 · OG 1344 (7 June 2020) · effective 1 July 2020Brings into operation from 1 July 2020 the tax-card system contemplated by Article 11(1) of the Income Tax Law and sets an OMR 10 fee for issuing a tax card.
Administration and Fawtara
Decision 57/2021 Issuing the Regulation of the Tax Grievance Committee's Work
Tax Authority Decision 57/2021 · issued 29 March 2021 · OG 1386 (4 April 2021) · effective 5 April 2021 · repeals Ministerial Decision 52/2004Issues a 22-article regulation governing the Tax Grievance Committee's competence and work for income tax, excise tax and VAT. It covers registers, the 45-day filing period, three Arabic copies of the grievance, the Tax Authority response, technical review, hearings, reasoned decisions, notification, correction and recusal. The decision expressly repeals Ministerial Decision 52/2004 and conflicting provisions.
Administration and Fawtara
Decision 113/2020 Forming the Tax Grievance Committee - Historical Record
Tax Authority Decision 113/2020 · issued 24 November 2020 · OG 1368 (29 November 2020) · effective 30 November 2020 · fifth member amended by Decision 248/2021 · superseded for current composition by Decision 143/2024Formed the Tax Grievance Committee with five named persons. Decision 248/2021 later replaced the fifth member, and Minister of Finance Decision 143/2024 formed a new composition and repealed conflicting provisions. This record is therefore retained only for the organisational history chain.
Administration and Fawtara
Decision 248/2021 Amending the Tax Grievance Committee's Membership - Historical Record
Tax Authority Decision 248/2021 · issued 3 November 2021 · OG 1417 (21 November 2021) · effective 22 November 2021 · amends item 5 of Article 1 of Decision 113/2020 · superseded for current composition by Decision 143/2024Amended only item 5 of Article 1 of Decision 113/2020 by replacing the fifth member of the Tax Grievance Committee. Minister of Finance Decision 143/2024 later formed a new composition; this record is retained as an intermediate step in the organisational history.
Administration and Fawtara
Decision 143/2024 Forming the Tax Grievance Committee
Minister of Finance Decision 143/2024 · issued 6 May 2024 · OG 1546 (19 May 2024) · effective 20 May 2024 · new five-member composition; general conflict-repeal clauseForms a five-person Tax Grievance Committee for the Income Tax, Excise Tax and VAT Laws. It repeals anything inconsistent with it but does not expressly name Decisions 113/2020 or 248/2021; in the reviewed chain it displaces their personnel composition for the current organisational picture.
Administration and Fawtara
Guideline for Taxpayer Information
Oman Tax Authority · Guideline for taxpayer information · 4-page Arabic PDF · no publication date statedShows how to sign in, select the Income Tax profile, open the Taxpayer Information service and view the information stored in the taxpayer's portal profile.
Administration and Fawtara
Guideline for the Tax Dues Reminder Service
Oman Tax Authority · Guideline for the tax dues reminder service · 5-page Arabic PDF · no publication date statedExplains how to open Reminder Messages in an Income Tax profile, subscribe, choose email or SMS, save the delivery address and later unsubscribe if required.
Administration and Fawtara
Inquiries and Suggestions Service Guide
Oman Tax Authority · Inquiries and suggestions service · 4-page Arabic PDF · no publication date statedShows how to access the inquiries and suggestions service, enter email and telephone details, select the submission type, attach supporting files if any and send the submission through the portal.
Administration and Fawtara
User Guide for Electronic Services (Income Tax)
Oman Tax Authority · User guide for electronic services (Income Tax) · 42-page Arabic PDF · no publication date statedThe consolidated operational manual covers Income Tax registration, data and permission changes, Income Tax and withholding returns, tax-card issue and renewal, certificates, commencement of liquidation, objections, refunds and requests for exemption from additional tax.
Administration and Fawtara
Fawtara Service Provider Registration User Manual, Version 2.0
Oman Tax Authority · Service Provider Registration User Manual · Version 2.0 · 64 pagesA step-by-step manual for the e-invoicing service-provider accreditation lifecycle: access, submission and amendment, withdrawal, additional information, test results and post-accreditation actions.
Administration and Fawtara
Fawtara Service Provider and Taxpayer Association Management Manual
Oman Tax Authority · Service Provider and Taxpayer Association Management User ManualThe manual covers creating, accepting, rejecting and ending the relationship between a taxpayer and an accredited provider, party notifications and participant management through the central SMP.
Administration and Fawtara
Fawtara Oman SMP API Specification
Oman Tax Authority · API Specifications | SMP | portal file marked ‘To be Published’Technical specification for the central SMP interface used for participant operations and validation of the provider-taxpayer association.
Administration and Fawtara
Fawtara Service Provider Accreditation Criteria
Oman Tax Authority · Service Providers Criteria · dynamic portal pageThe official page consolidates the commercial, financial, operational, documentary, technical and information-security requirements for an applicant.
Administration and Fawtara
Fawtara Official Service Provider FAQs
Oman Tax Authority · Service Providers FAQs · dynamic portal pageThe dynamic FAQ addresses roles in the five-corner model, accreditation, VAT-group association, transmission formats and timing, imports, reverse charge, invoice validation and allocation of responsibility.
Administration and Fawtara
Fawtara Official Rollout-Phase Checker
Oman Tax Authority · E-invoicing rollout checking · live serviceThe Tax Authority's interactive service returns the assigned onboarding period for a complete VAT identification number.
Administration and Fawtara
Fawtara Official Register of Accredited Service Providers
Oman Tax Authority · Accredited Service Providers · live registerThe dynamic register identifies providers officially accredited to deliver e-invoicing services in Oman.
Administration and Fawtara
Official Fawtara E-Invoicing Overview
Oman Tax Authority · Fawtara programmeThe official overview describes the service-provider exchange model, project objectives, participants and phased onboarding.
Administration and Fawtara
Official Fawtara E-Invoicing FAQs
Oman Tax Authority · E-invoicing FAQsThe FAQ explains how an e-invoice differs from a PDF, participant roles, the five-corner model, phases and voluntary early adoption.
Administration and Fawtara
Manual Guide of Update Contact Info
Oman Tax Authority · Manual Guide of Update Contact InfoThe short official manual shows the portal steps for updating an email address and mobile number and verifying the email address.
Administration and Fawtara
Oman Income Tax FAQs
Oman Tax Authority · Income Tax FAQs · 16 published Q&ASixteen Tax Authority answers on registration, returns, tax cards, rates, accounting periods, payment, objections and withholding tax.
Administration and Fawtara
Oman Tax Ruling Request
Oman Tax Authority · Tax Interpretation Application · current important-forms entryThe official form is used to set out the facts, tax question and applicant position when requesting written guidance from the Tax Authority.
Administration and Fawtara
Oman Tax Data Validation
Oman Tax Authority · Tax Data Validation · current official overviewThe Tax Authority describes review of revenue, expenses, transactions and supporting records through desk or field audit.
08Customs
22
Customs
Oman Customs Clearance Rules
Oman Customs official Laws & Regulations collection · current portal entryThe official Customs portal section explains the place of clearance and implementation materials within the Unified GCC Customs Law framework and provides an access point to the relevant sources.
Customs
Storage Periods for Goods at Oman Customs Points
Customs Decision 3/2026 · effective 1 April 2026 · repeals Decision 20/2010Sets 90 days for sea or land arrivals, 45 days for air cargo and 60 days for abandoned or unclaimed goods, after which the statutory sale rules apply.
Customs
Oman Integrated Customs Tariff 2026
Oman Customs user-guides collection · 2026 integrated tariffThe official 2026 tariff reference is the starting point for identifying an HS code, rate, restrictions and related measures for imported or exported goods.
Customs
Unified Customs Procedures at First Entry Points — 2025
GCC Customs Union Authority · Unified guide · fourth edition · 2025 · hosted by Oman CustomsThe guide organises operations at first entry points and the practical handling of goods within the GCC common customs space.
Customs
Oman Customs Advance Rulings
Oman Customs official service · current portal entryBefore a transaction, an importer, exporter or clearing company may request a ruling binding on customs offices for classification or origin; the official overview also discusses customs valuation.
Customs
Pre-Import Customs Value Disclosure
Oman Customs Bayan value service · current portal entryThrough the Bayan valuation module, an importer may submit the HS code, country of origin, CIF value and supporting material before import for advance review of customs value.
Customs
Customs Declaration in the Bayan System
Oman Customs official electronic service · current portal entryThe official process requires Bayan registration, creation and submission of a declaration and payment, supported by the commercial invoice, manufacturer-country certificate and required permits.
Customs
Amendment of Oman Customs Service Fees — 2023
Customs Decision 67/2023 · issued 26 March 2023 · published 2 April 2023The decision amends selected provisions of the fee regime for services supplied by Customs.
Customs
Documentary Customs and Tax Guarantees
Customs Decision 275/2020 · issued 23 November 2020 · published 29 November 2020The decision regulates documentary guarantees accepted in connection with customs and tax obligations within its stated scope.
Customs
Regulation of Duty-Free Markets in Oman
Ministry of Finance Decision 170/2019 · issued 29 August 2019 · Official Gazette 1309The decision regulates the customs treatment, organisation and supervision of duty-free markets within its prescribed model.
Customs
Amendment to Customs-Clearance Activity Regulation
Customs Decision 37/2017 · issued 7 February 2017 · published 12 February 2017The decision amends requirements governing customs-clearance activity and representatives of businesses carrying it on.
Customs
2017 Amendment to Oman Customs Service Fees
Customs Decision 38/2017 · issued 7 February 2017 · published 12 February 2017The decision amends selected charges and forms part of the sequence of instruments governing paid Customs services.
Customs
Bayan Warehouse Management Guide
Oman Customs · Bayan ESW User Guide — Warehouse Management · current official fileThe warehouse-operator guide covers registration, search, renewal, amendment, zones and areas, admission and release of goods in Bayan.
Customs
Warehouse Ownership Transfer, Missing and Destroyed Goods Guide
Oman Customs · Bayan user guide — Ownership Transfer / Missing / Destroy Items · current official fileThe guide describes Bayan operations for transferring ownership of warehoused goods, recording shortages and processing destruction.
Customs
Bayan Express Courier Manifest and Declaration Guide
Oman Customs · Bayan ESW Express Courier Manifest / Declaration User Guide · current official fileThe guide covers manifests, courier cargo, transport documents, declarations, transfer requests and the roles of carriers, brokers and courier operators.
Customs
Oman Customs Currency Declaration Guide
Oman Customs · Customs Currency Declaration user guide · current official fileThe official guide explains electronic completion and handling of a currency declaration in applicable cross-border cases.
Customs
Bayan Customs Refund Management Guide
Oman Customs · Bayan Refund Management user guide · current official fileThe guide describes creating, searching and following a refund request in Bayan and the supporting documents used for review.
Customs
Temporary Import of Goods into Oman
Oman Customs · Request Temporary Import · current official service pageThe service page describes Bayan filing, applicants, permits and documents for temporary import without final duty payment for the authorised period.
Customs
Registration of a Public or Private Customs Warehouse
Oman Customs · Request to Register Custom Warehouse (Public/Private) · current official service pageThe official process connects approvals, the site plan, activity code, operator registration in Bayan, warehouse code and security.
Customs
Oman Customs Industrial Exemption
Oman Customs · Request for Industrial Exemption · current official service pageThe procedure is for holders of an industrial licence and production plan seeking relief for equipment, spare parts, raw materials and packaging inputs.
Customs
Oman Customs-Clearance Licence Requirements
Oman Customs · Requirements for Customs Clearance License · current official pageThe official page lists baseline ownership, registration, activity, security, fee, representative and office requirements for a customs-clearance business.
Customs
Imported Goods Customs Valuation Law
Royal Decree 83/2000Sets rules for determining the customs value of imported goods and the sequence of valuation methods.
Case law
Supreme Court tax principles
The case-law section presents officially published legal principles with exact references. They explain the court's approach but do not replace the full judgment or a current-law analysis.
Practical application
Designing an Oman business tax model
Separate practical pages cover formation, tax registration, VAT, free zones, substance and banking infrastructure. They connect the legislation to a business model without replacing the underlying rules.
Business taxation in Oman →Free and special economic zones →
These materials are informational. The official Arabic text and current version prevail; the tax outcome depends on the facts, period and status of the person.