Author: admin

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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

the Law on the Classification of State Records and the Governance of Protected Places issued by Royal Decree 118/2011,

and the Personal Data Protection Law issued 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 Facilities hereby apply.

Article II

The Inspector General of Police and Customs shall issue the executive regulation of the attached law and the necessary decisions for implementing its provisions.

Article III

Those addressed by the provisions of the attached law shall rectify their status in accordance with its provisions within a period not exceeding 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All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.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 after the lapse of 6 (six) months from the date of its publication.

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

Haitham bin Tarik Sultan of Oman

Published in Official Gazette 1672 issued on 1 November 2026.

Note: The following translation is subject to further review.

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All that is contrary to this decree and the attached amendments, or in conflict with their provisions, is hereby repealed.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-Awwal 1448Corresponding to: 29 October 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1672 issued on 1 November 2026.