Muscat: His Majesty Sultan Haitham bin Tarik today issued Royal Decree No. (56/2025), marking the introduction of the Personal Income Tax Law, following its presentation before the Council of Oman.

According to Oman News Agency, the decree outlines several key components. Article (1) of the decree enforces the ‘Personal Income Tax Law’ as attached to the decree. Article (2) mandates that the Chairman of the Tax Authority must issue the Executive Regulation related to the law within one year from its publication in the Official Gazette, along with the necessary decisions for implementing the law’s provisions.

Additionally, Article (3) of the royal decree nullifies clause (1) of article (18-bis) of the Income Tax Law originally issued by Royal Decree No. (28/2009). It also annuls any existing regulations that contradict or contravene the provisions of the newly attached law. Finally, Article (4) specifies that the decree will be published in the Official Gazette and will come into effect on 1 January 2028.