Law & Regulation
Income Tax Law
Framework corporate income tax statute applicable to companies operating in Oman, including project companies and SPVs across this corpus.
Legal Framework Position
- TaxPrimary / Framework Instrument
Instrument Overview
- Official Citation
- Royal Decree 28/2009, as amended by Royal Decree 118/2020
- Instrument Type
- Law / Act
- Source Language
- Arabic
- Last Verified
- 11 September 2026