Oman: English translation of VAT law

Oman: English translation of VAT law

Royal Decree 121/2020—the value added tax (VAT) law in Oman—was published in the official gazette on 18 October 2020 and will be effective 180 days after publication (which will be Friday, 16 April 2021).


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Generally, the VAT law in Oman reflects the principles set out in the “Common VAT Agreement” signed by member countries of the Gulf Cooperation Council (GCC), but there are certain differences between the VAT law in Oman and the VAT laws of other GCC countries. The Oman tax authority is expected to issue additional guidance over the next few weeks.

The KPMG member firm in Oman has provided an unofficial English language translation [PDF 329 KB] of the VAT law in Oman. Read a KPMG summary [PDF 184 KB] of the key provisions in the VAT law.

The KPMG member firm in October 2020 provided a webinar event, during which the VAT law was discussed. Listen to the webinar playback or view the webinar presentation.

Read an October 2020 report prepared by the KPMG member firm in Oman

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