In brief
On 22 September 2026, the Oman Tax Authority (OTA) issued Decisions 223/2026, 224/2026 and 225/2026 under the VAT Law (Royal Decree 121/2020).
The decisions were published in Official Gazette 1667 on 27 September 2026 and apply from 1 October 2026. They set out the lists of veterinary products, medical products and groceries subject to VAT at 0%.
Each decision has an annex listing the goods by 12-digit customs tariff code and description. Decisions 59/2021 and 65/2021 are repealed.
The decisions can be retrieved from the official website of the OTA via this link.
Download the full alert
Oman updates zero-rated VAT lists for food, medicines and veterinary products
Follow us
