Royal Decree 105/2026 Implementing the Law on the Top-Up Tax on Constituent Entities of Multinational Groups in the International Financial Centre of Oman

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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

and the Oman International Financial Centre Law issued by Royal Decree 8/2026,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the mentioned Law of the Top-Up Tax on Member Entities of Multinational Groups apply in the Oman International Financial Centre.

Article II

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

Issued on: 30 Jumada Al-Awwal 1448
Corresponding to: 10 November 2026

Haitham bin Tarik
Sultan of Oman