Oman

On 22 June 2025, His Majesty Sultan Haitham bin Tariq issued Royal Decree No. 56/2025, officially promulgating the Personal Income Tax Law in the Sultanate of Oman. This landmark development makes Oman the first country in the Gulf Cooperation Council (GCC) to implement personal income taxation, marking a historic shift in the region’s fiscal policy landscape.  

This reflects Oman’s broader strategy to diversify revenue sources and enhance long-term fiscal sustainability under Vision 2040. The law is scheduled to take effect on 1 January 2028 and mandates the issuance of executive regulations within one year of its implementation. 

The Law was published in the Official Gazette on 30 June 2025 and the Oman Tax Authority has provided updates via the Oman Government communications and its social media platforms, detailing information regarding the Personal Income Tax.