Category: Royal Decree

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All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.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

You do not have access to this page. Please view our subscribe page to learn more about our subscription, or login if you already have an account.

Tags Members Only

Royal Decree

Royal Decree 101/2026 Amending Some Provisions of the Law on the Top-Up Tax on Constituent Entities of Multinational Groups

Post author By admin
Post date October 29, 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All that is contrary to this decree and the attached amendments, or in conflict with their provisions, is hereby repealed.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.

You do not have access to this page. Please view our subscribe page to learn more about our subscription, or login if you already have an account.

Tags Members Only

Royal Decree

Royal Decree 97/2026 Amending Some Provisions of the Law of Majlis Oman

Post author By admin
Post date October 26, 2026

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-Awwal 1448 Corresponding to: 26 October 2026

Haitham bin Tarik Sultan of Oman

Published in Official Gazette 1672 issued on 1 November 2026.

Royal Decree

Royal Decree 98/2026 Amending Some Provisions of the Members of Majlis Al-Shura Elections Law

Post author By admin
Post date October 26, 2026

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 with the following text:

The minister shall issue a decision specifying the controls and procedures for the nomination of a woman from each governorate for the seat allocated to her in the council.

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-Awwal 1448
Corresponding to: 26 October 2026

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1672 issued on 1 November 2026.

Royal Decree

Royal Decree 96/2026 Approving the Petroleum Agreement Between the Government of the Sultanate of Oman and OQ Exploration and Production Al Wahah LLC for Block 36

Post author By admin
Post date October 18, 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 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.

Royal Decree

Royal Decree 95/2026 Approving the Petroleum Agreement Between the Government of the Sultanate of Oman and OQ Exploration and Production Ghayah LLC for Block 66

Post author By admin
Post date October 18, 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.

Royal Decree

Royal Decree 94/2026 Approving the Petroleum Agreement Between the Government of the Sultanate of Oman and OQ Exploration and Production Al Dhahirah LLC for Block 43A

Post author By admin
Post date October 18, 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 Al Dhahirah LLC for Block 43A, 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.

Royal Decree

Royal Decree 93/2026 Approving the Exploration and Mining Concession Agreement Between the Government of the Sultanate of Oman and Gulf Royal Minerals & Energy LLC for Block 25-E

Post author By admin
Post date October 18, 2026

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 Gulf Royal Minerals & Energy LLC for Block 25-E, signed on 10 September 2026,

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: 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.

Royal Decree

Royal Decree 92/2026 Approving the Exploration and Mining Concession Agreement Between the Government of the Sultanate of Oman and Emaar Mining LLC for Block 51-B

Post author By admin
Post date October 18, 2026

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 Emaar Mining LLC for Block 51-B, signed on 10 September 2026,

and in pursuance of public interest,