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Royal Decree

Royal Decree 44/2025 Issuing the Law Regulating the Transfer and Transplantation of Human Organs and Tissues

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Law Combating Human Trafficking issued by Royal Decree 126/2008,

the Penal Law issued by Royal Decree 7/2018,

and the Law Governing the Practice of the Medical Profession and Allied Health Professions issued by Royal Decree 75/2019,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Law Regulating the Transfer and Transplantation of Human Organs and Tissues hereby apply.

Article II

The Minister of Health shall issue the executive regulation of the attached law and shall also issue the necessary regulations and decisions for implementing its provisions within a year from the date of its entry into force, and until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with its provisions.

Article III

Article 27 of the mentioned Law Governing the Practice of the Medical Profession and Allied Health Professions is hereby repealed, as well as all that is contrary to the attached law or in conflict with its provisions.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 the day following the date of its publication.

Issued on: 25 Shawwal 1446
Corresponding to: 24 April 2025

Haitham bin Tarik
Sultan of Oman


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Royal Decree

Royal Decree 43/2025 Issuing the Public Health Law

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Law on the Control of Communicable Diseases issued by Royal Decree 73/92,

the System for the Handling and Use of Chemicals issued by Royal Decree 46/95,

the Law on Combating Narcotic Drugs and Psychotropic Substances issued by Royal Decree 17/99,

the Law on Environmental Protection and Pollution Control issued Royal Decree 114/2001,

the Law on the Protection of Drinking Water Sources from Pollution issued by Royal Decree 115/2001,

the Law of Free Zones issued by Royal Decree 56/2002,

the Veterinary Quarantine Law issued by Royal Decree 45/2004,

the Agricultural Quarantine Law issued by Royal Decree 47/2004,

the Law of Fertilisers and Agricultural Soil Conditioners issued by Royal Decree 63/2006,

the Pesticides Law issued by Royal Decree 64/2006,

the Law on Food Safety issued by Royal Decree 84/2008,

Royal Decree 79/2013 Issuing the System of the Special Economic Zone at Duqm,

the Law of the Child issued by Royal Decree 22/2014,

the Consumer Protection Law issued by Royal Decree 66/2014,

the Law Regulating the Practice of Pharmacy and Pharmaceutical Enterprises issued by Royal Decree 35/2015,

the Law of the Practice of Veterinary Professions issued by Royal Decree 22/2017,

the Law of Veterinary Medicines issued by Royal Decree 34/2017,

the Aquatic Living Resources Law issued by Royal Decree 20/2019,

the Law Governing the Practice of the Medical Profession and Allied Health Professions issued by Royal Decree 75/2019,

Royal Decree 92/2020 Amending the Name of the Ministry of Agriculture and Fisheries to the Ministry of Agriculture, Fisheries, and Water Resources, Determining Its Competences, and Adopting Its Organisational Structure,

Royal Decree 97/2020 Amending the Name of the Ministry of Commerce and Industry to the Ministry of Commerce, Industry, and Investment Promotion, Determining Its Competences, and Adopting Its Organisational Structure,

Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences,

the Unified Law (System) for Combating Commercial Fraud of the States of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree 54/2021,

the System of Governorates issued by Royal Decree 36/2022,

and Royal Decree 10/2024 Determining the Competences of the Ministry of Health and Adopting Its Organisational Structure,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Public Health Law hereby apply.

Article II

The units of the administrative apparatus of the state and other public legal persons competent with implementing the provisions of the attached law shall issue the necessary regulations and decisions for its implementation, each in accordance with its mandate, and until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with its provisions.

Article III

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

Issued on: 25 Shawwal 1446
Corresponding to: 24 April 2025

Haitham bin Tarik
Sultan of Oman


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Royal Decree

Royal Decree 42/2025 Approving the Exploration and Mining Concession Agreement Between the Government of the Sultanate of Oman and Al Tamman Indsil Mining LLC for Block 22D

Arabic We, Haitham bin Tarik, the Sultan of Oman after perusal of the Basic Statute of the State, the Mineral Resources Law issued by Royal Decree 19/2019, and the Exploration and Mining Concession Agreement between the Government of the Sultanate of Oman and Al Tamman Indsil Mining LLC for Block 22D signed on 28 November 2024, and in pursuance of public interest,

have decreed as follows

Article I

The mentioned exploration and mining concession 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: 21 Shawwal 1446 Corresponding to: 20 April 2025

Haitham bin Tarik Sultan of Oman

Published in Official Gazette 1593 issued on 27 April 2025.
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Royal Decree

Royal Decree 41/2025 Amending the System of the Social Protection Fund

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the System of the Social Protection Fund issued by Royal Decree 50/2023,

and in pursuance of public interest,

have decreed as follows

Article I

The text of article 9 of the mentioned System of the Social Protection Fund is hereby replaced with the following text:

The management of the fund and the governance of its affairs must be undertaken by a board of directors formed by a decision by the Council of Ministers, and the decision must determine the chairman of the board, the members of the board, and the term of their membership, provided that the Chairman of the Oman Chamber of Commerce and Industry and the President of the General Federation of Workers of the Sultanate of Oman are among them.

The board may seek the assistance of whomever it deems fit from experts and advisors, and they may attend meetings of the board and participate in the deliberations, without having a counted vote.

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 11 Shawwal 1446
Corresponding to 10 April 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1591 issued on 13 April 2025.

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Royal Decree

Royal Decree 40/2025 Issuing a Class I Licence to Space Communication Technologies SPC to Build and Operate a Satellite Communication System to Provide Fixed Public Telecommunications Services

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Telecommunications Law issued by Royal Decree 30/2002,

and in pursuance of public interest,

have decreed as follows

Article I

A Class I Licence for Space Communication Technologies SPC to build and operate a satellite communication system to provide fixed public telecommunications services is hereby issued in accordance with the provisions of the attached licence.

Article II

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

Issued on 10 Shawwal 1446
Corresponding to 9 April 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1591 issued on 13 April 2025.


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Royal Decree

Royal Decree 39/2025 Issuing the Electronic Transactions Law

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Electronic Transactions Law hereby apply.

Article II

The Minister of Transport, Communications, and Information Technology shall issue the executive regulation of the attached law, and shall also issue the necessary decisions for implementing its provisions.

Article III

The mentioned Electronic Transactions 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 the day following the date of its publication.

Issued on: 10 Shawwal 1446
Corresponding to: 9 April 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1591 issued on 13 April 2025.


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Royal Decree 38/2025 Issuing the Law of Special Economic Zones and Free Zones

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Commercial Agencies Law issued by Royal Decree 26/77,

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 Foreigners Residency Law issued by Royal Decree 16/95,

the Real Estate Register System issued by Royal Decree 2/98,

the Law of Free Zones issued by Royal Decree 56/2002,

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 Commercial Companies Law issued by Royal Decree 18/2019,

the Foreign Capital Investment Law issued by Royal Decree 50/2019,

Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences,

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

and the Labour Law issued by Royal Decree 53/2023,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached Law of Special Economic Zones and Free Zones hereby applies.

Article II

The provisions of the attached law must not prejudice the advantages, incentives, exemptions, facilities, and guarantees granted to existing operators and working companies in the free zones and enterprises in the Special Economic Zone at Duqm when it comes into force. These operators, companies, and enterprises retain these advantages, incentives, exemptions, facilities, and guarantees until the expiry of their respective periods, in accordance with the legislation and agreements they are derived from.

Article III

The Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones shall issue the executive regulation of the attached law within one year from the date of its issuance, and shall also issue the decisions necessary for the implementation of its provisions, and until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with its provisions.

Article IV

The Law of Free Zones issued by Royal Decree 56/2002 is hereby repealed, as well as all that is contrary to the attached law or in conflict with its provisions.

Article V

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

Issued on: 8 Shawwal 1446
Corresponding to: 7 April 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1591 issued on 13 April 2025.


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Royal Decree

Royal Decree 37/2025 Issuing the Financial Law

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Financial Law issued by Royal Decree 47/98,

and the State Financial and Administrative Audit Law issued by Royal Decree 111/2011,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Financial Law hereby apply.

Article II

The Minister of Finance shall issue the executive regulation of the attached law and shall also issue the necessary decisions for implementing its provisions. Until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with its provisions.

Article III

The mentioned Financial 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 after 60 (sixy) days from the date of its publication.

Issued on: 8 Shawwal 1446
Corresponding to: 7 April 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1591 issued on 13 April 2025.


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Royal Decree

Royal Decree 36/2025 Ratifying the Protocol Amending the Agreement Between the Sultanate of Oman and the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Protocol Amending the Agreement between the Sultanate of Oman and the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed in the city of Muscat on 27 January 2025,

and in pursuance of public interest,

have decreed as follows

Article I

The mentioned protocol is hereby ratified in the form attached.

Article II

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

Issued on: 27 Ramadan 1446
Corresponding to: 27 March 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1590 issued on 6 April 2025.


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Royal Decree 35/2025 Establishing the Court of Investment and Commerce and Issuing Its Law

Consolidated Text Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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

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

the Law on the Simplification of Litigation Procedures regarding Some Disputes issued by Royal Decree 125/2020,

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

and in pursuance of public interest,

have decreed as follows

Article I

A court named the “Court of Investment and Commerce” is hereby established. It is subordinate to the Supreme Judicial Council, its headquarters is in the Governorate of Muscat, and the provisions of the attached law apply to it.

Article II

The courts shall continue to hear lawsuits, orders, and requests that have become by virtue of the attached law under the jurisdiction of the Court of Investment and Commerce if they are filed before the date of the entry into force of the provisions of the attached law.

Article III

The Deputy Chairman of the Supreme Judicial Council shall issue a decision governing the work of the Court of Investment and Commerce and its administrative divisions.

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 on 1 October 2025.

Issued on: 23 Ramadan 1446
Corresponding to: 23 March 2025

Haitham bin Tarik
Sultan of Oman


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