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Royal Decree

Royal Decree 100/2026 Issuing the Law on the Protection of Installations

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 Civil Defence Law issued by Royal Decree 76/91,

the Law on the Classification of State Documents and the Regulation 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 Installations shall apply.

Article II

The Inspector General of Police and Customs shall issue the executive regulation of the attached law, and the decisions necessary to implement its provisions.

Article III

Those governed 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All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.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 6 (six) months after the date of its publication.

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.

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Royal Decree

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

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.

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Royal Decree

Royal Decree 89/2026 Reinstating Omani Nationality

Arabic 

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Omani Nationality Law issued by Royal Decree 17/2025,

and in pursuance of public interest,

have decreed as follows

Article I

Omani nationality is hereby reinstated to those named in the attached list.

Article II

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

Issued on: 1 Jumada Al-Awwal 1448Corresponding to: 12 October 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1670 issued on 18 October 2026.

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Royal Decree

Royal Decree 87/2026 Ratifying the Amendment to the Charter of the Organisation of Islamic Cooperation

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 44/2015 Ratifying the Amended Charter of the Organisation of the Islamic Conference,

and the Council of Foreign Ministers Resolution No 3/44–ORG on the Frequency of Convening the Islamic Summit,

and in pursuance of public interest,

have decreed as follows

Article I

The amendment to the first paragraph of article 8 of the mentioned Charter of the Organisation of Islamic Cooperation is hereby ratified in the form set out in the attached Council of Foreign Ministers decision.

Article II

The competent entities shall deposit the instrument of ratification of the amendment to the mentioned charter in accordance with its provisions.

Article III

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

Issued on: 22 Rabi Al-Akhir 1448Corresponding to: 4 October 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1669 issued on 11 October 2026.

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Royal Decree

Royal Decree 82/2026 Declaring Public Benefit Status for the Project to Design and Implement the Dualisation of the Barka Link Road in the Governorate of Batinah South and the Suwaiq Link, in Addition to the Overpass in the Governorate of Batinah North

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Law on the Expropriation for Public Benefit issued by Royal Decree 71/2023,

and in pursuance of public interest,

have decreed as follows

Article I

The project to design and implement the dualisation of the Barka Link Road in the Governorate of Batinah South and the Suwaiq Link, in addition to the overpass in the Governorate of Batinah North—specified in the attached note and masterplan—is hereby deemed a public benefit project.

Article II

The competent entities may seize, through direct execution, real estate and land necessary for the mentioned project, and all establishments on them, in accordance with the provisions of the mentioned Law on the Expropriation for Public Benefit.

Article III

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

Issued on: 1 Rabi Al-Akhir 1448Corresponding to: 13 September 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1666 issued on 20 September 2026.

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Royal Decree

Royal Decree 75/2026 Ratifying the Agreement on the Development of the Railway Link Between the Government of the Sultanate of Oman and the Government of the United Arab Emirates

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Agreement on the Development of the Railway Link Between the Government of the Sultanate of Oman and the Government of the United Arab Emirates signed on 21 June 2026,

and in pursuance of public interest,

have decreed as follows

Article I

The mentioned agreement 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: 21 Rabi Al-Awwal 1448Corresponding to: 3 September 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1664 issued on 6 September 2026.

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Royal Decree

Royal Decree 70/2026 Implementing the Unified Law on the Management of Plant Genetic Resources for Food and Agriculture of the States of the Cooperation Council for the Arab States of the Gulf

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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,

and the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf issued in its 43rd (forty-third) session held in December 2022 adopting the Unified Law on the Management of Plant Genetic Resources for Food and Agriculture of the States of the Cooperation Council for the Arab States of the Gulf,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Unified Law on the Management of Plant Genetic Resources for Food and Agriculture of the States of the Cooperation Council for the Arab States of the Gulf hereby apply.

Article II

All that is contrary to the attached law, 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: 21 Rabi Al-Awwal 1448Corresponding to: 3 September 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1664 issued on 6 September 2026.

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Royal Decree

Royal Decree 69/2026 Amending Some Provisions of the Mineral Resources Law

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 Royal Decree 96/2020 Amending the Name of the Ministry of Oil and Gas to the Ministry of Energy and Minerals, Determining Its Competences, and Adopting Its Organisational Structure,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached amendments to the mentioned Mineral Resources Law are hereby implemented.

Article II

Licences issued prior to the entry into force of the attached amendments continue to operate until the expiry of their term, and the renewal of these licences and the decision on licence applications submitted prior to the entry into force of the attached amendments shall be in accordance with the procedures and controls stipulated therein.

Article III

All that is contrary to 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.

Issued on: 21 Rabi Al-Awwal 1448Corresponding to: 3 September 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1664 issued on 6 September 2026.

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Royal Decree

Royal Decree 67/2026 Issuing the Law on Combating Narcotics and Psychotropic Substances

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

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

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 Penal Law issued by Royal Decree 7/2018,

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

and the Public Health Law issued by Royal Decree 43/2025,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Law on Combating Narcotic Drugs and Psychotropic Substances hereby apply.

Article II

The Minister of Health shall issue the executive regulation of the attached law, as well as the necessary decisions for the implementation of its provisions, and until they are issued, the existing regulations and decisions continue to operate, provided that they do not conflict with its provisions.

Article III

The aforementioned Law on Combating Narcotic Drugs and Psychotropic Substances 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: 21 Rabi Al-Awwal 1448Corresponding to: 3 September 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1664 issued on 6 September 2026.

 

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Royal Decree

Royal Decree 65/2026 Amending Some Provisions of the Unified System to Extend Insurance Protection for Nationals of the States of the Cooperation Council for the Arab States of the Gulf Working in a Member State of the Council Other than Their State

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

Royal Decree 5/2006 Regarding the Application of the Unified System to Extend Insurance Protection for Nationals of the States of the Cooperation Council for the Arab States of the Gulf Working in States Other than Their State,

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

the Social Protection Law issued by Royal Decree 52/2023,

and the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf at its forty-fifth session held in the State of Kuwait (December 2024) regarding the approval of the amendment to the Unified System to Extend Insurance Protection for Nationals of the States of the Cooperation Council for the Arab States of the Gulf Working in a Member State of the Council Other than Their State,

and in pursuance of public interest,

have decreed as follows

Article I

The attached amendments to the mentioned Unified System to Extend Insurance Protection for Nationals of the States of the Cooperation Council for the Arab States of the Gulf Working in a Member State of the Council Other than Their State 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: 2 Muharram 1448Corresponding to: 17 June 2026

Haitham bin TarikSultan of Oman

Published in Official Gazette 1653 issued on 21 June 2026.

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