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 name “Law of the Top-Up Tax on Constituent [Taabia] Entities of Multinational Groups” is hereby replaced with the name “Law of the Top-Up Tax on Constituent [Adhaa] 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 Constituent 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All that is contrary to this decree and the attached amendments, or in conflict with their provisions, is hereby repealed.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 Constituent Entities of Multinational Groups, which come into force from the tax year beginning on 1 January 2025 and the subsequent tax years.
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.