Oman will introduce revised zero-VAT rules covering 1,546 tariff entries from October 1, 2026, covering food products, human medicines and medical equipment, and veterinary medicines and equipment. The new rules are contained in three Tax Authority decisions published in the Official Gazette.
The largest category covers 807 food tariff entries, while 677 entries cover human medicines and medical supplies and 62 entries cover veterinary medicines and equipment. The Tax Authority said the measures are intended to help reduce living and healthcare costs while supporting agriculture, livestock and food security.
