Royal Decree 56/2025 Issuing the Personal Income Tax Law

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the System for the Collection of Taxes, Fees, and Other Amounts Due to Units of the Administrative Apparatus of the State issued by Royal Decree 32/94,

the Income Tax Law issued by Royal Decree 28/2009,

the Value Added Tax Law issued by Royal Decree 121/2020,

the Electronic Transactions Law issued by Royal Decree 69/2008,

Royal Decree 66/2019 Establishing the Tax Authority,

and Royal Decree 42/2020 promulgating the System of the Tax Authority and Approving Its Organisational Structure,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached Personal Income Tax Law hereby applies.

Article II

The Chairman of the Tax Authority shall issue the executive regulation of the attached law within a year from the date of its publication in the Official Gazette, and shall also issue the necessary decisions for the implementation of its provisions.

Article III

Article 18bis(1) of the mentioned Income Tax Law is hereby repealed, as well as all that is contrary to the attached law or in conflict with its provisions.

Article IV

This decree must be published in the Official Gazette, and comes into force on 1 January 2028.

Issued on: 26 Dhu Al-Hijja 1446
Corresponding to: 22 June 2025

Haitham bin Tarik
Sultan of Oman

Note: The attachments to this decree are not available until they are published in the Official Gazette next Sunday.