His Majesty Sultan Haitham bin Tarik has issued four Royal Decrees establishing the legal and regulatory framework for the International Financial Centre of Oman.
Royal Decree No. 102/2026 promulgates the Operating Law of the International Financial Centre of Oman, while Royal Decree No. 103/2026 introduces its Regulatory Law. Royal Decree No. 104/2026 promulgates the Courts Law governing the centre, and Royal Decree No. 105/2026 introduces the Complementary Tax Law for entities of multinational groups operating within the centre.
Under the four decrees, the respective laws attached to each decree will come into force. The provisions of the Operating Law, Regulatory Law and Courts Law will be enforced in accordance with Articles 1 of Royal Decrees Nos. 102/2026, 103/2026 and 104/2026.
Royal Decree No. 105/2026 provides for the enforcement of the Complementary Tax Law for the Entities of Multinational Groups of the International Financial Centre of Oman, issued under Royal Decree No. 70/2024.
All four decrees stipulate that they must be published in the Official Gazette and will enter into force on the day following their respective dates of publication.
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