Decree BlogZayd is a legal intern at Decree. He is interested in corporate, commercial, and company law. He is about to start the final year of his Business Law Degree at Nottingham Trent University.
For the first time in history, a personal income tax law is being introduced in Oman. Issued in June 2025, Royal Decree 56/2025 sets out the Personal Income Tax Law, a measure that will take effect as of 1 January 2028, giving individuals and employers multiple years to prepare. Before the executive regulation completes the practical details, it is important to comprehend the fundamental structure of the law, including who is subject to it, how the tax is calculated, and what it actually taxes.
The bulk of employees in Oman are aware of their entitlement to annual leave, but few realise the Labour Law actually spells out various different types of leave, each with its own rules on duration, pay, and eligibility. This article will set out the different types of leave highlighted under the Labour Law of 2023, the calculations of entitlements for all employees, and the conditions attached to them.
On 9 July 2026, Oman’s Ministry of Labour issued Ministerial Decision 284/2026, replacing the recently repealed Ministerial Decision 500/2018 and overhauling the rules for labour unions, trade unions, and the General Federation for Workers. The Ministerial Decision predominately focuses on the unions themselves, including governance, elections, and registration. Across its eight chapters, however, the decision lays out a specific set of duties imposed on employers. This blog will outline exactly what Ministerial Decision 284/2026 requires of employers, and where those requirements differ to those set out under the old rules of Ministerial Decision 500/2018.
The manner in which a state divides power among those who execute the law shapes how citizens, investors, and public officials interact with government entities. In Oman, the Basic Statute of the State outlines how the powers are divided. The powers are allocated to the Council of Ministers, Majlis Oman, and the Judiciary. This blog will highlight how each of the three branches is defined under the Basic Statute and the limitations imposed on them.