Year: 2026

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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

and the Law of the Top-Up Tax on Constituent Entities of Multinational Groups issued by Royal Decree 70/2024,

and in pursuance of public interest,

have decreed as follows

Article I

The title “Law of the Top-Up Tax on Constituent Entities of Multinational Groups” is hereby replaced with the title “Law of the Top-Up Tax on Member Entities of Multinational Groups” wherever it occurs in the mentioned Royal Decree 70/2024 and the law attached to it.

Article II

The attached amendments are hereby made to the mentioned Law of the Top-Up Tax on Member Entities of Multinational Groups.

Article III

All that is contrary to this decree and the attached amendments, or in conflict with their provisions, is hereby repealed.

Article IV

This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication, with the exception of articles 1, 2, 3, 5, 6, 7, 8, 9, and 3bis of the mentioned Law of the Top-Up Tax on Member Entities of Multinational Groups, which come into force with effect from the tax year that begins on 1 January 2025 and the tax years following it.

Issued on: 18 Jumada Al-Ula 1448
Corresponding to: 29 October 2026

Haitham bin Tarik
Sultan of Oman

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

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Civil Defence Law promulgated by Royal Decree 76/91,

the Law on the Classification of State Documents and the Regulation of Protected Places promulgated by Royal Decree 118/2011,

and the Personal Data Protection Law promulgated by Royal Decree 6/2022,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Law on the Protection of Installations shall apply.

Article II

The Inspector General of Police and Customs shall issue the executive regulation of the attached law, and the decisions necessary to implement its provisions.

Article III

Those governed by the provisions of the attached law shall rectify their status in accordance with its provisions within a period not exceeding 2 (two) years from the date of its entry into force.

Article IV

All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.

Article V

This decree must be published in the Official Gazette, and comes into force 6 (six) months after the date of its publication.

Issued on: 18 Jumada Al-Awwal 1448
Corresponding to: 29 October 2026

Haitham bin Tarik
Sultan of Oman

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

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Law of the Flag, Emblem, and National Anthem of the State promulgated by Royal Decree 53/2004,

and in pursuance of public interest,

have decreed as follows

Article I

The attached amendments are hereby made to the aforementioned Law of the Flag, Emblem, and National Anthem of the State.

Article II

All that is contrary to the attached amendments, or in conflict with their provisions, is hereby repealed.

Article III

This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 18 Jumada Al-Awwal 1448
Corresponding to: 29 October 2026

Haitham bin Tarik
Sultan of Oman

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

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Law of Majlis Oman issued by Royal Decree 7/2021,

and the Members of Majlis Al-Shura Elections Law issued by Royal Decree 54/2023,

and in pursuance of public interest,

have decreed as follows

Article I

A new article numbered 4bis is hereby added to the mentioned Members of Majlis Al-Shura Elections Law, reading as follows:

The Minister shall issue a decision determining the controls and procedures for the candidacy of a woman from each governorate for the membership allocated to it in the Majlis.

Article II

All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.

Article III

This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 15 Jumada Al-Oula 1448
Corresponding to: 26 October 2026

Haitham bin Tarik
Sultan of Oman

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Law of Majlis Oman issued by Royal Decree 7/2021,

and the Members of Majlis Al-Shura Elections Law issued by Royal Decree 54/2023,

and in pursuance of public interest,

have decreed as follows

Article I

The attached amendments to the mentioned Law of Majlis Oman are hereby implemented.

Article II

All that is contrary to the attached amendments, or in conflict with their provisions, is hereby repealed.

Article III

This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 15 Jumada Al-Oula 1448
Corresponding to: 26 October 2026

Haitham bin Tarik
Sultan of Oman

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

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Oil and Gas Law issued by Royal Decree 8/2011,

and the Petroleum Agreement Between the Government of the Sultanate of Oman and OQ Exploration and Production Al Wahah LLC for Block 36 signed on 24 September 2026,

and in pursuance of public interest,

have decreed as follows

Article I

The mentioned petroleum agreement is hereby approved.

Article II

This decree must be published in the Official Gazette, and comes into force on the date of its issuance.

Issued on: 4 Jumada Al-Awwal 1448
Corresponding to: 15 October 2026

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1670 issued on 18 October 2026.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Oil and Gas Law issued by Royal Decree 8/2011,

and the Petroleum Agreement Between the Government of the Sultanate of Oman and OQ Exploration and Production Ghayah LLC for Block 66, signed on 24 September 2026,

and in pursuance of public interest,

have decreed as follows

Article I

The mentioned petroleum agreement is hereby approved.

Article II

This decree must be published in the Official Gazette, and comes into force on the date of its issuance.

Issued on: 4 Jumada Al-Awwal 1448
Corresponding to: 15 October 2026

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1670 issued on 18 October 2026.