Oman has increased the list of goods subject to zero-rated VAT by including 807 types of food products, 677 medical devices, and 62 veterinary products. In total, 1,546 items have been added, and this change will take effect on October 1, 2026. This means that Value Added Tax will not be applied to the listed goods.
The Omani tax authority stated that this step is part of the process of developing the tax system to meet societal needs and improve its convenience and efficiency in serving citizens. It should be noted that the zero-rate VAT policy was first introduced in Oman in 2021.
The updated food product list covers a wide range of categories and nutritional needs. It includes meat and poultry, dairy products, cheeses, as well as vegetables, fruits, fish, shrimp, and squid. Additionally, the list includes eggs, grains, legumes, flour, bread, and some other food products, water, animal feed, and items related to food production.
The updated list for pharmaceutical and medical equipment includes medicines and pharmaceutical preparations, special medical purpose products, biological products and preparations, vitamins, hormones, and selected therapeutic compositions. It also includes antibiotics and antimicrobial agents, as well as medical and surgical equipment and consumables.
Regarding veterinary drugs and equipment, the updated list contains vaccines and immunological products for use in veterinary medicine, antibiotics and veterinary drugs, vitamins and amino acids for animals. The list also includes hormones and selected veterinary therapeutic preparations, veterinary medical solutions and compositions, as well as various materials and supplies necessary for veterinary care and treatment.