Muscat: His Majesty Sultan Haitham bin Tarik today signed Royal Decree No. (56/2025) enacting the Personal Income Tax Law, which was previously presented to the Council of Oman.
Article (1) specifies that the "Personal Income Tax Law," which is attached to this decree, will be implemented.
Article 2 states that the Chairman of the Tax Authority shall issue the law's Executive Regulations within one year of its publication in the Official Gazette. The Chairman of the Tax Authority shall also make the required decisions to implement the law's provisions.
Article (3) repeals Article (1) of Article (18bis) of the Income Tax Law, which was promulgated by Royal Decree No. (28/2009). It also repeals everything that is in conflict with the attached law or violates its provisions.
Article 4 states that this decree shall be published in the Official Gazette and shall take effect on January 1, 2028.
