Royal Decree 8/2026 Establishing the International Financial Centre of Oman and Issuing Its Law

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Law of Interpretations and General Provisions 3/1973,

the Land Law issued by Royal Decree 5/80,

Royal Decree 5/81 Governing the Usufruct of the Lands of the Sultanate of Oman,

the Judicial Authority Law issued by Royal Decree 90/99,

the Criminal Procedures Law issued by Royal Decree 97/99,

the Civil and Commercial Procedures Law issued by Royal Decree 29/2002,

Royal Decree 67/2003 Implementing the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf,

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

the Cybercrime Law issued by Royal Decree 12/2011,

the Law of Anti-money Laundering and Counter-terrorist Financing issued by Royal Decree 30/2016,

the Penal Law issued by Royal Decree 7/2018,

the Excise Tax Law issued by Royal Decree 23/2019,

Royal Decree 42/2020 Issuing the Statute of the Tax Authority and Adopting Its Organisational Structure,

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

Royal Decree 35/2022 Regarding the Governance of the Administration of Judicial Affairs,

the Securities Law issued by Royal Decree 46/2022,

the Banking Law issued by Royal Decree 2/2025,

the Financial Law issued by Royal Decree 37/2025,

the Personal Income Tax Law issued by Royal Decree 56/2025,

and Royal Decree 7/2026 Establishing the Office of the Deputy Prime Minister for Economic Affairs, Determining Its Mandates, and Adopting Its Organisational Structure,

and in pursuance of public interest,

have decreed as follows

Article I

The “International Financial Centre of Oman” is hereby established. It enjoys legal personality, as well as financial and administrative independence, and is subordinate to the Deputy Prime Minister for Economic Affairs.

Article II

The attached Law of the International Financial Centre of Oman hereby applies.

Article III

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

Issued on: 22 Rajab 1447Corresponding to: 12 January 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1630a issued on 13 January 2026.