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Oman updates zero-rated VAT lists for food, medicines and veterinary products

  • Oman Tax Authority issued Decisions 223/2026, 224/2026, and 225/2026 under the VAT Law to update the lists of goods eligible for 0% VAT.
  • The new zero-rated lists cover veterinary products, medical products, and groceries/food items.
  • Each list is provided in an annex using 12-digit customs tariff codes and product descriptions.
  • The decisions were published on 27 September 2026 and apply from 1 October 2026.
  • Decisions 59/2021 and 65/2021 have been repealed.

Source: pwc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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