His Majesty Issues Royal Decree Introducing Personal Income Tax Law

Muscat: His Majesty Sultan Haitham bin Tarik has issued Royal Decree No. 56/2025, officially promulgating the Personal Income Tax Law following its presentation before the Council of Oman.

According to the Royal Decree:

• Article (1): The Personal Income Tax Law, as attached to the decree, shall be brought into force.
• Article (2): The Chairman of the Tax Authority is tasked with issuing the Executive Regulation of the law within one year from its publication in the Official Gazette. The Chairman shall also issue the necessary decisions for implementing the law’s provisions.
• Article (3): Clause (1) of Article (18-bis) of the Income Tax Law (Royal Decree No. 28/2009) is hereby repealed. Additionally, any provisions that conflict with the new law are annulled.
• Article (4): The Royal Decree will be published in the Official Gazette and shall come into effect on 1 January 2028.

The introduction of personal income tax marks a significant development in Oman’s fiscal policy framework, aligning with long-term economic diversification and sustainability goals.