Oman zero-rates basic foods, human medicines and veterinary products from 1 October 2026 (Decisions 223-225/2026)
This page records one dated change. For the rules in Oman as they stand today, see the Oman guide →
- Jurisdiction
- Oman
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 22 September 2026
- Effective
- 1 October 2026
- Authority
- Oman Tax Authority
- Systems
- ERP, Invoicing, Tax engine, POS, E-commerce
- Verified
- Fetched from official source · high confidence
Oman VAT-registered food suppliers, pharmacies, healthcare and veterinary suppliers.
Re-map zero-rate item lists (customs-code annexes) in the tax engine and invoicing for supplies from 1 October 2026; Decisions 65/2021 and 59/2021 are repealed.
ERPInvoicingTax enginePOSE-commerce
The Oman Tax Authority issued Decisions No. 223/2026, 224/2026 and 225/2026 (dated 22 September 2026, published in Official Gazette Issue 1667 on 27 September 2026) specifying goods and supplies subject to VAT at 0%: basic food items (Decision 225, replacing Decision 65/2021, including live cattle, sheep, goats, camels and poultry, fresh/chilled/frozen meat, fish and seafood, dairy, eggs, fruit, vegetables, legumes, coffee, tea and spices), human medicines and medical equipment cleared by the Ministry of Health (Decision 224, replacing Decision 59/2021) and veterinary medicines and equipment cleared by the Ministry of Agriculture, Fisheries and Water Resources (Decision 223). All three apply from 1 October 2026.
What changed in detail
The Oman Tax Authority issued Decisions No. 223/2026, 224/2026 and 225/2026, dated 22 September 2026 and published in Official Gazette Issue 1667 on 27 September 2026. They specify goods and supplies subject to VAT at 0%.
Decision 225 covers basic food items and replaces Decision 65/2021. It includes live cattle, sheep, goats, camels and poultry, fresh, chilled and frozen meat, fish and seafood, dairy, eggs, fruit, vegetables, legumes, coffee, tea and spices.
Decision 224 covers human medicines and medical equipment cleared by the Ministry of Health, and replaces Decision 59/2021. Decision 223 covers veterinary medicines and equipment cleared by the Ministry of Agriculture, Fisheries and Water Resources.
All three apply from 1 October 2026.
What it means
Two of the decisions replace earlier lists, so the new lists, not Decisions 65/2021 and 59/2021, are the reference for rate mapping from 1 October 2026. The medicines and equipment categories depend on clearance by the named ministry, so products without that clearance do not qualify automatically. Check product catalogues against each decision’s list item by item.
Proof
The decisions will officially take effect on 1 st October, 2026.
Source snapshot of the official page. Open full size ↗Sources
- The Tax Authority issues three new decisions expanding the 0% VAT rate list to cover essential goods and healthcare products
- Decision No. 225/2026 - zero-rated food items (Official Gazette 1667)
- Decision No. 224/2026 - zero-rated medicines and medical equipment
- Decision No. 223/2026 - zero-rated veterinary medicines and equipment