The Secretariat General for Taxation (SGT) is responsible for applying and regulating the relevant taxation laws in Oman. Tax Investigation and Assessments are made by the Directorate General within the SGT. Both the Secretariat General for Taxation (SGT) and the Directorate General departments are considered branches of the Ministry of Finance of Oman.

Oman has issued a decree to start levying a 5 % value-added tax (VAT) in six months’ time (by 2021) to offset a slump in oil prices and an economic downturn exacerbated by coronavirus.

The tax will be on most goods and services, though with some exceptions. Essential food items, medical care, education and financial services will be exempt from the planned levy, according to a royal decree detailing the tax.