Oman's Tax Authority has applied a zero percent VAT rate to essential items like basic food products, medicines and medical equipment as per three new administrative decisions issued on Sunday.
In addition, veterinary medicines and medical equipment will also have a zero percent VAT rate. All these will enter into force with effect from 1 October, 2026, the Authority said.
These decisions come within the framework of the Sultanate of Oman's keenness to strengthen the social protection system, alleviate living and financial costs and burdens on citizens and residents, and support vital sectors such as health, agriculture, and animal wealth.
The first decision provides for subjecting a broad and comprehensive list of basic food commodities to the zero percent rate.
The exemptions include livestock and live animals of cattle, sheep, goats, camels, and poultry designated for breeding, slaughter, or milk production, as well as various types of beef, sheep, goat, camel, and poultry meat in all their fresh, chilled, frozen, and minced forms. The decision also covers a wide range of fish and seafood, whether live, fresh, or frozen, in addition to basic dairy products including long-life and evaporated milk, yoghurt, labneh, butter, and cheeses of various types, as well as table and hatching eggs, fresh and dried vegetables and fruits, legumes, coffee and tea, and various spices and seasonings.
Goods and Products Subject to Zero Percent VAT
Source : Times News Service
