In February 2017, significant changes were implemented to the corporate tax regime in Oman.

Oman's latest Royal Decree introduces sweeping amendments to the Income Tax Law of 2009 and was formally published on 26 February 2017.

These are geographically defined business areas that offer benefits to companies operating in them, such as exemptions from tax, customs, and duties and simplified administrative procedures, e.g. company incorporation, and visas for expatriates and their families.