01
Document overview
The 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.
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Scope and exclusions
Applies to
Intended for taxpayers and advisers who need to classify the treatment of conventional and Islamic financial services, payment products, fees and related deductions under the VAT Law and Executive Regulation.
Limitations and exclusions
The guide is explanatory and does not replace the law, regulation, decisions, an authority ruling or transaction-specific analysis; its current version must be checked before use.
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Official source
Oman Tax Authority · Financial Services Sector VAT Guide · April 2022 · Oman Tax Authority
September 13, 2026
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