Taxation · Regulatory layer

Value Added Tax Law

Sets the VAT scope and rate, place and date of supply, exemptions, zero rating, recovery, registration and administration.

Material typeRoyal Decree

Legal branchTaxation

Legal layerRegulatory layer

Source languageOfficial Arabic text; the Tax Authority English text is for general guidance

Review dateSeptember 13, 2026

Document overview

Sets the VAT scope and rate, place and date of supply, exemptions, zero rating, recovery, registration and administration.

Scope and exclusions

Applies to

Covers taxable supplies and imports in Oman under the statute and Executive Regulation.

Limitations and exclusions

Zero rating, exemption, special-zone and out-of-scope treatment apply only when their specific conditions are met.

Official source

Royal Decree 121/2020 · Oman Tax Authority / Ministry of Justice and Legal Affairs

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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