Oman: VAT law is published; VAT implementing regulations expected before October 2021

Oman: VAT law is published

Oman is the fourth Gulf Cooperation Council (GCC) member state to implement a value added tax (VAT) regime.


The VAT law was published in the official gazette on 18 October 2020, and will be effective 180 days after publication. Thus, the effective date will be 16 April 2021.

The other GCC member states (Saudi Arabia, the United Arab Emirates, and Bahrain) that have introduced VAT had published the VAT regulations before the VAT was implemented. However, the Oman VAT law allows the tax authority up to six months after the effective date to issue the regulations (or until 13 October 2021).

There are differences between the Oman VAT law and the VAT laws of other GCC member states.

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

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