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Based on what has been stated in the Basic Statute of Oman, “Taxes are put for achieving justice and developing the national economy,” The government regulates and puts taxes paid by different institutions in order to contribute in the national economy.

Previously, Financial Affairs Department was responsible for managing taxes. Then the role has been transferred to the Income and Investments Department. After that, the responsibility has shifted to the Public Administration for Income and Investments. Currently, the Secretariat General for Taxation at Ministry of Finance is the one responsible for this mission.

The government aims at facilitating investment processes including low tax fees that enhance the continuation of doing and developing business sector.

Income tax went through many stages:

  • 1971: The first law for income tax in the Oman.
  • 1981: Issuing the income tax law for companies as per the royal decree no. 47/1981 to replace the previous law issued in 1971. The law included amendments for the previous one and descriptions for incomes subject to tax as well as exemptions.
  • 1989: Issuing the royal decree no. 77/89 on taxing companies owned by a natural person whether Omani or foreign. The law came into force in 1994 and was restricted only for industrial and commercial companies.
  • In 2009, a new law on income tax was issued and came into force in 2010. The law achieved the stated objectives like integrating all laws that regulates taxing or exempting the institution.

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