What changed?
Decision 65/2021 governed the zero-rated food list, and Decision 59/2021 governed medicines and medical equipment. Veterinary treatment depended on the prior framework rather than the new dedicated annex.
Decisions 223/2026, 224/2026 and 225/2026 apply from 1 October 2026 to listed veterinary supplies, human medicines and medical equipment, and food respectively. Eligibility turns on the annexed customs codes and applicable clearance conditions.
Practical consequence: Importers, manufacturers, distributors, retailers, hospitals, pharmacies and veterinary suppliers should map inventory to the new annexes, confirm required ministry permits, update tax coding and retain evidence supporting the 0% rate.
What happened?
Oman’s Tax Authority issued three administrative decisions specifying goods and products subject to value added tax at 0%. The measures cover essential food goods, human medicines and medical equipment, and veterinary medicines and medical equipment. The Tax Authority says all three decisions took effect on 1 October 2026.
Decision 225/2026 updates the food list and repeals Decision 65/2021 and conflicting provisions. Decision 224/2026 replaces Decision 59/2021 for medicines and medical equipment. Decision 223/2026 provides a dedicated annex for veterinary medicines and equipment. The official annexes identify goods by customs tariff code, so broad commercial descriptions alone are not enough to determine treatment.
Key details
The food annex covers a wide range of live animals, meat, fish and seafood, dairy products, eggs, fruit, vegetables, legumes and other goods. The legally relevant scope remains the complete annex to Decision 225/2026 and its tariff codes.