01
Document overview
Introduces top-up-tax rules for in-scope multinational enterprise groups under the minimum-tax framework.
02
Scope and exclusions
Applies to
Applies only to groups and entities meeting the statutory scope and thresholds.
Limitations and exclusions
It is not a general rate increase for all Omani companies; excluded entities, transition rules and computations require separate analysis.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Oman Tax Authority. A bibliographic record and independent editorial overview are published in four languages; no article-level text is yet hosted.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · September 13, 2026
Republication status
Only bibliographic data and an independent editorial overview are hosted. The full text is not reproduced until the current version and publication basis have been checked.
Change history
September 13, 2026: source located; the record, scope and exclusions were added to the index.
06
Official primary source
Royal Decree 70/2024 · Oman Tax Authority
Only bibliographic data and an independent editorial overview are hosted. The full text is not reproduced until the current version and publication basis have been checked.
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