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Document overview
The Tax Authority's specialist guide explains the conditions for special treatment of goods and services in qualifying special zones within Oman's VAT system.
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Scope and exclusions
Applies to
Intended for taxpayers and advisers who need to classify the conditions for special treatment of goods and services in qualifying special zones 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 · VAT Guide for Special Zones · Oman Tax Authority
September 13, 2026
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