VAT registration · Regulatory layer

Mandatory and Voluntary VAT Registration Thresholds

Sets the mandatory VAT-registration threshold at OMR 38,500 and the voluntary-registration threshold at OMR 19,250.

Material typeTax Authority Chairman Decision

Legal branchVAT registration

Legal layerRegulatory layer

Source languageOfficial Arabic text

Review dateSeptember 13, 2026

Document overview

Sets the mandatory VAT-registration threshold at OMR 38,500 and the voluntary-registration threshold at OMR 19,250.

Scope and exclusions

Applies to

Effective from 11 January 2021 for the thresholds under Articles 55 and 61 of the VAT Law; threshold computation depends on supplies and the other rules of the Law and Executive Regulation.

Limitations and exclusions

The threshold alone does not establish a particular person's duty or entitlement to register: taxable supplies, expected turnover, non-resident status, tax grouping, exemptions and current administrative requirements must be checked separately.

Official source

Tax Authority Decision 1/2021 · issued 4 January 2021 · OG 1374 · effective 11 January 2021 · 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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