Oman · Pillar Two · Enacted, not yet applying

Oman Pillar Two obligations

Oman has legislated Pillar Two but has published no filing machinery — no registration, no return, no deadline and no penalty, as at 10 October 2026.

Checked 10 October 2026 Partly unverified 0 separate filing obligations

Chargeable since January 2025, but no filing machinery exists. The Tax Authority has published no registration, return, deadline or penalty — the Executive Regulations have never appeared.

Access gate — clear this before anything can be filed

None published

Royal Decree 70/2024 is a charging statute. Art. 2 delegates registration, filing and penalties to Executive Regulations to be issued by the Chairman of the Tax Authority, with no time limit set. Those Regulations have not been published.

What is in force in Oman

Charge	Local name	In force from
IIR	Supplementary Tax (Royal Decree 70/2024)	1 Jan 2025
UTPR	Not adopted	n/a
Domestic	Supplementary Tax (Royal Decree 70/2024) — flagged for confirmation	1 Jan 2025

The 0 separate filing obligations

Penalties

None published. Penalties are delegated to Executive Regulations which have not been issued.

What catches groups out in Oman

The Oman Tax Authority portal carries sections for income tax, excise, VAT, personal income tax, treaties, AEOI and e-invoicing — and nothing at all for supplementary tax, top-up tax or Pillar Two.
The tax has been chargeable since 1 January 2025 with no administrative machinery behind it.
One commentary reads the law as IIR only; the charging article supports both a domestic charge and an IIR. Confirm when Regulations appear.

Recent changes affecting Oman

2026-10-10 — Oman's supplementary tax has been chargeable since 1 January 2025 under Royal Decree 70/2024, but the Executive Regulations that would carry registration, filing and penalties have never been issued. The Tax Authority portal has no Pillar Two section at all.

All dated changes →

Common questions

What must be filed in Oman under Pillar Two?

0 separate obligations: .

What access is needed before filing in Oman?

None published. Royal Decree 70/2024 is a charging statute. Art. 2 delegates registration, filing and penalties to Executive Regulations to be issued by the Chairman of the Tax Authority, with no time limit set. Those Regulations have not been published.

What are the penalties in Oman?

None published. Penalties are delegated to Executive Regulations which have not been issued.

Where this comes from

Every row on this page was checked against the authority's own published page on 10 October 2026. Decree number, title, gazette reference (No. 1578, 5 January 2025), effective date and charging articles are established, but article text was read from an unofficial English copy rather than from mjla.gov.om. The absence of filing obligations is independently corroborated by the Tax Authority's own portal.

Cite this page

Saurabh Satija, “Oman Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-oman, accessed [date].

Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.

Other Pillar Two jurisdictions

Malaysia · Saudi Arabia · Bahrain · Kuwait · United Kingdom · Ireland · Netherlands · Belgium

All 31 entries in the tracker →

How many of these are actually yours?

This page shows what Oman requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.

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