01
Document overview
Sets 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.
02
Scope and exclusions
Applies to
From 1 October 2026, applies to cigarettes and covered analogous tobacco products when determining the minimum standard price for excise-tax purposes.
Limitations and exclusions
It is not a retail tariff or general sale price and does not replace the rules on product classification, taxable value, rate, registration, marking or customs control.
04
Official source
Tax Authority Decision 206/2026 · effective 1 October 2026 · Oman Tax Authority / Ministry of Justice and Legal Affairs
September 13, 2026
Open official source ↗