Oman Ratifies Agreements on Taxation, Visas and Work Permits
Muscat: His Majesty Sultan Haitham bin Tarik today issued three Royal Decrees, reading as follows:
Royal Decree No. (105/2025) on the ratification of an agreement between the Government of the Sultanate of Oman and the Government of the Republic of Iraq on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed in Salalah on 3 September 2025.
Article (1) ratifies the aforementioned agreement in accordance with the version attached to this decree.
Article (2) says that this decree shall be published on the Official Gazette and enforced from its date of issue.
Royal Decree No. (106/2025) on the ratification of an agreement between the Government of the Sultanate of Oman and the Government of the Republic of Indonesia on mutual visa waiver for holders of diplomatic, service and special passports, signed in Muscat on 24 November 2025.
Article (1) ratifies the aforementioned agreement in accordance with the version attached to this decree.
Article (2) says that this decree shall be published on the Official Gazette and enforced from its date of issue.
Royal Decree No. (107/2025) on the ratification of an agreement between the Government of the Sultanate of Oman and the Government of the United Kingdom of Great Britain and Northern Ireland, on work permit for spouses of official employees, signed in London on 7 October 2025.
Article (1) ratifies the aforesaid agreement as per the version attached to this decree.
Article (2) says that this decree shall be published in the Official Gazette and enforced from its date of issue.
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