Before turning to those routes, it’s helpful to understand the two types of contracts recognised by law. A definite (fixed-term) contract runs on an agreed period of time and simply comes to an end when either the period has expired or the agreed work is complete, the employer does not need to state a reason; the contract can be allowed to lapse by not renewing it. An indefinite contract, by contrast, has no set end date, so it can only be brought to an end by invoking one of the grounds the law provides.The employer can’t simply end it without falling under one of these grounds.

Dismissal without notice or gratuity

Article 40 gives employers a limited and serious set of grounds for dismissing a worker immediately, without notice or gratuity. This includes earning a job via a false identity or forged documents, causing serious material loss through a mistake (provided the ministry is informed within 30 working days), disregarding written safety instructions after a prior written warning, unauthorised absence exceeding seven consecutive or ten intermittent days in a year, disclosing the employer’s confidential information, a final conviction for a felony or a crime against honour or trust, being intoxicated or under the influence of narcotics during working hours, assaulting the employer, a superior, or a colleague at the worksite, and any serious breach of the worker’s contractual obligations.

Immediate termination initiated by worker without losing entitlements  

According to article 41, the worker can end the employment relationship without abiding by the usual notice period, or prior to the expiration of the fixed-term contract, while maintaining rights and end-of-service gratuity, if the employer induced the contract through fraud, failed to pay wages for more than two consecutive months or otherwise failed to meet its fundamental obligations, committed an act contrary to public morals towards the worker, assaulted the worker, or exposed the worker to a serious safety or health danger that the employer knew about and failed to address.

Employer termination with notice

Article 43 permits the employer to end an indefinite contract unilaterally, after notice, in certain situations like the worker reaching the age of retirement under the Social Protection Law; ending a non-Omani worker’s service to replace them with an Omani in the same role; failure to reach required competency after a written warning and a grace period of at least six months, in which case an Omani worker’s replacement must also be Omani; and closure or partial closure, bankruptcy, reduced activity, or a change in production methods that affects workforce size. For grounds of competency and restructuring, the employer should inform the ministry of the reason three months prior to the date of termination, and should avoid terminating an Omani worker whose competency and experience match those of a non-Omani colleague retained in the same establishment.  

Articles 44 to 46 set out a formal procedure where a genuine economic cause exists with a financial loss sustained for at least two consecutive years, not merely a failure to profit.  The employer applies to a dedicated committee chaired by the ministry, with the Ministry of Commerce, Industry, and Investment Promotion, the Oman Chamber of Commerce and Industry, and the General Federation for Workers of the Sultanate of Oman as members. The committee can approve the reduction, reject it, or impose alternatives such as shorter hours, unpaid leave, or reduced wages across the workforce. If a reduction is approved, the employer must select workers by a fair standard such as performance, give at least three months’ notice, and give those affected priority in re-employment if a suitable vacancy later arises.

Conclusion

This blog post highlighted some cases by which an employment contract can be terminated by the employer or the employee. The law also provides for other cases through which an employment relationship can come to an end, such as the death of the worker or his incapacity to work.

It is highly recommended for everyone to make themselves familiar with the Labour Law. You can read it in English on the link below:

Written by:

Malak Al Kharusi

Malak is a legal intern at Decree. She has previously interned in the government sector. She is interested in commercial law. She is about to start the final year of her Business Management and Law degree at Leeds Beckett University.

Legal Basis

Oman’s leave entitlements are outlined in part 4 of the Labour Law of 2023 which contains a dedicated chapter spanning articles 77 to 84 titled “Leave”, covering everything from weekly rest to more specific categories.

Annual and Weekly Leave

Under article 77 of the Labour Law, employees have the right to weekly paid leave for no less than 2 consecutive days per week, which can not be forfeited even if an employee is absent from work, with or without a reason. However, the law does allow some flexibility in certain cases. For jobs and areas designated by the Minister of Labour, employers can combine the rest days and grant them in a single block rather than weekly, without reducing the total days owed. This scenario is typically found in cases where an employee works in a remote worksite or has a rotational schedule such as the 2-week on/2-week off system used in some oil companies. Beyond the weekly rest, subject to article 78, employees are guaranteed an annual leave of no less than 30 days, though, annual leave cannot be taken before an employee completes 6 months of service. If the annual leave is not utilised, the employee has the right to carry over the annual leave for an allowance not exceeding 30 days unless the reason the leave was not used was because of the interest of work, in which case, the 30-day cap does not apply, meaning they can carry over the full unused balance uncapped. In accordance with article 81, an employer can postpone leave, if the interest of work requires it, for no more than six months. Workers shall take leave at least once every two years for a period of no less than 30 days and the worker is entitled to the gross wage for his annual leave balance if his service ends before exhausting it.

Sick Leave

Every worker in Oman is entitled to sick leave, article 82 discusses sick leave and the conditions attached to it. Provided that illness is proven, workers are entitled to 182 days, though pay during this period is not fixed at one rate. Instead, it decreases the longer the leave continues. For the first 21 days, the worker will receive their full gross wage, it then drops to 75% from day 22 to day 35, from day 36 to 70 the gross wage drops to 50%, and finally, from day 71 to day 182 the gross wage drops to 35%. This structure means sick leave remains fully paid only for the first three weeks, after which the financial burden is gradually shared.

Maternity and Family-Related Leave

Among the ten categories of special leave listed in article 84, maternity leave is the most extensive, granting a female worker 98 days split between the period before and after delivery. Of the 98 days granted, a female worker is also entitled to 14 days leave to cover the period prior to childbirth, provided that a competent medical entity recommends it. In contrast, a male worker is permitted 7 days paternity leave at any time before the child reaches the age of 98 days and provided that the birth is successful. A worker is also entitled to 3 days leave in the event of their marriage. Additionally, a Omani worker is entitled to 15 days throughout the year to accompany a patient with whom he has a marital relationship or kinship up to the second degree. The Labour Law sets out several tiers of bereavement leave, scaled to the closeness of the relationship. A worker is entitled to 3 days leave for the death of a parent, grandparent, or sibling, and 2 days for the death of an aunt or uncle. A more significant loss, the death of a spouse, son, or daughter, carries 10 days of leave. Widowhood is treated separately, a Muslim woman is entitled to 130 days of leave following her husband’s death, reflecting the Islamic mourning period (iddah), while a non-Muslim woman is entitled to 14 days.

Conclusion

Beyond the leave types discussed above, the Labour Law also grants workers up to 15 days once during their service to perform Hajj, and Omani workers up to 15 days a year to sit exams while studying. Leave entitlements are largely the same regardless of nationality, though a handful of provisions, such as exam leave and the right to accompany a sick relative, are reserved for Omani workers specifically, while non-Omani workers receive an added benefit of their own, a return ticket to their home country during annual leave. It is worth noting, too, that these provisions don’t apply universally, categories such as government and defence personnel are governed by their own separate service laws rather than the Labour Law, meaning their leave entitlements sit outside this framework entirely. Taken together, these provisions reflect a leave system that is broad in scope but not without its carve-outs, one that balances a worker’s personal, religious, and family needs against the practical realities of the workplace.

It is highly recommended that you familiarise yourself with the full provisions of the Labour Law. You can read the complete text of the Labour Law at the link below:

Written by:

Zayd Al Harrasi

Zayd 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.

Labour Union

Article 1 defines a labour union as the association of employees within a single company with the purpose of protecting and representing the shared interests of workers. Establishing a union is an optional matter rather than mandatory. Workers are not obligated to establish a union but they can if they choose to. The same article mentions that this can only be established if the organization has more than 50 employees. To register, an application must be submitted to the Ministry of Labour including the proposed name of the union, scope of activity, the address, minutes of the founding meeting, certified list of a minimum of 25 founding members, and a draft set of articles of association. The powers of the union entail litigating on behalf of members, participating in drafting the labour regulations of the establishment, and confidentially reviewing data regarding discipline, wages, and promotion, alongside negotiating collective agreements. Under article 31, to join the union the worker must be employed at the establishment, be at least 18 years old, not be currently a member of any other union, not be registered as an employer, and must pay fees prescribed for the union.

Trade Union

Article 1 says that a trade union is an organization formed by not less than five labour unions functioning in the same sector registered with the ministry. Just like labour unions establishing a trade union is optional not mandatory, and only one union is permitted per sector. To register, the founding labour unions must submit an application to the Ministry of Labour consisting of the proposed name of the union, scope of activity, the address, minutes of the founding meeting, a certified list of a minimum of five founding labour unions, and a draft set of articles of association. The powers of the trade union center on sector-wide collective bargaining, participating in labour-dispute panels, and coordination between the General Federation and member unions.

General Federation of Workers

The General Federation for Workers of the Sultanate of Oman is defined as the body consisting of all labour unions and trade unions that have joined it and registered with the ministry. It is the sole national tier that is positioned above the two. What differentiates the General Federation of Workers from the rest besides its scale, is its oversight. Article 4 states that no labour or trade union may associate with a global body without the prior approval of the federation. The federation sets the standard on membership dues throughout all unions and may freeze the work of a union or dissolve its membership for severe violations. It also represents Omani workers in multilateral interchange between the government and employers, and in global settings.

Conclusion

Understanding which tier you’re dealing with—labour union, trade union, or the General Federation of Workers—isn’t a technicality. It determines who has standing to negotiate, what’s actually on the table, and what a worker can expect in terms of dues, leave, and protection. To learn more about labour unions, trade unions, and the General Federation of Workers, we highly recommend that you read the Ministry of Labour Decision 284/2026 Regarding the Statute for the Formation, Work, and Registration of Labour Unions, Trade Unions, and the General Federation for Workers of the Sultanate of Oman:

Written by:

Malak Al Kharusi

Malak is a legal intern at Decree. She has previously interned in the government sector. She is interested in commercial law. She is about to start the final year of her Business Management and Law degree at Leeds Beckett University.

The Executive Branch

The executive authority is exercised by the Sultan with the assistance of the Council of Ministers who are entrusted with implementing the public policy of the state. Under article 51 of the Basic Statute of the State in an effort to assist the Sultan, the Council of Ministers may advise on matters that concern the state, such as proposing draft laws and royal decrees. Additionally, the Council of Ministers has a duty to safeguard citizens’ access to necessary services, and to oversee that laws, decrees, and other legal instruments are properly implemented. Furthermore, ministers oversee the affairs of the units they head, implement government policy within them, and monitor how that policy is carried out, in accordance with article 58.

The Legislative Branch

Oman’s legislative body, Majlis Oman, is divided into two Majlis’s. Majlis Al-Dawla and Majlis Al-Shura. Article 72 allows Majlis Oman to debate the state budget and development strategies, enact and amend draft laws, whilst also suggesting draft laws of its own. While it does come with its limitations, this is a legitimate legislative function. As Majlis Oman does not sit year-round, article 73 permits the Sultan to issue decrees between the Majlis sessions or while the Majlis Al-Shura is dissolved. As a result, law-making is not the sole domain of the legislature.

The Judicial Branch

According to articles 77 and 78, judicial authority is autonomous, exercised by the courts, and judges cannot be removed unless specifically authorized by law, meaning it is not permitted for any entities to interfere with court affairs as it may lead to charges punishable by law. Additionally, article 85 mandates that the legislature appoint a body capable of determining whether laws, decrees, and regulations comply with Oman’s constitution, the Basic Statute of the State.

Limits on the Separation of Powers

All three powers are distinguishable on paper. However, all three ultimately trace back to a single source of authority, the Sultan. Majlis Al-Dawla members are appointed by the Sultan rather than being elected. Judicial appointments run through the Sultan, and judgments are made and carried out in his name in accordance with article 81. The key point to remember is that, unlike the traditional separation of powers model, which is most closely linked to Montesquieu, Oman’s Basic Statute clearly distinguishes functions but does not split the power into completely independent branches. It is closer, in some respects, to the British model, where distinct institutions work alongside one another without one holding power to override or restrain another.

Conclusion

Oman’s Basic Statute draws clear functional lines between its executive, legislative, and judicial institutions, even where those institutions ultimately answer to the same source of authority. We highly recommend reading the full text of the Basic Statute of the State on Decree to explore these provisions in greater depth on the link below:

Written by:

Zayd Al Harrasi

Zayd 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.

The Sultan, being the head of the state, oversees the three branches of the government instead of being within them. Article 48 addresses him as the supreme representative of the state and supreme commander of the armed forces, with his person inviolable and his command obeyed. Article 49 goes on to list all the functions of the head of the state, which include declaring a state of emergency; promulgating laws (which gives him ultimate authority over legislation); appointing and dismissing the prime minister, deputy prime ministers, ministers, undersecretaries, senior judges, and senior military officers (which gives him the final word over the judiciary and the armed forces); and ratifying treaties. The Sultan’s authority effectively spans the legislative, executive, and judicial branches together with the military, regardless of who manages day-to-day administration underneath him.

The role of the Prime Minister is distinct from the role of the Sultan, whose primary responsibility is administering the executive branch and running the Council of Ministers, which is tasked with implementing public policy, overseeing the administrative apparatus, coordinating between ministries, and proposing draft laws and decrees for the Sultan’s approval.

In addition to these general functions, article 55 states that if the Sultan appoints a prime minister, the mandates and powers of the prime minister will be specified in the royal decree appointing him. Therefore, the role of the prime minister is distinct from the role of the Sultan, and the Basic Statute of the State explicitly specifies that the Sultan can appoint someone else in this position.

Nothing in the Basic Statute obliges the Sultan to ever exercise the option to appoint a prime minister, and nothing prevents him from doing so at any time; article 55 simply sits in reserve, a standing mechanism rather than an active office, ready to be activated by a single decree whenever it is judged useful.

Even though the Sultan today is acting in both capacities, just as Sultan Qaboos did for most of his reign, it is worth noting that Oman did have a prime minister other than the Sultan in the early seventies, who happened to be Sayyid Tarik bin Taimur, Sultan Haitham’s own father.

You can learn more about the functions of the Sultan and the Prime Minister by reading the full text of the Basic Statute of the State at the link below:

Written by:

Malak Al Kharusi

Malak is a legal intern at Decree. She has previously interned in the government sector. She is interested in commercial law. She is about to start the final year of her Business Management and Law degree at Leeds Beckett University.

If we go back to the very beginning, Oman criminalised cybercrimes for the first time in the year 2001 when a new chapter on computer crimes was added to the Penal Law of 1974. This chapter was titled “Computer Crimes” and generally covered technical offences relating to illegal access, interception, and interference with computer systems as well as misuse of payment cards. The legal concepts that this chapter governed were what an ordinary person on the street would consider to be a cybercrime, i.e. a crime of a technological nature that affects the accessibility or safety of the technology we use.

Ten years after the introduction of the computer crimes chapter to the Penal Law, Oman decided in 2011 to create a standalone Cybercrime Law. This law took the technical crimes that were originally introduced in 2001 and expanded them into four chapters on infringing data and systems, misuse of technology, digital forgery and fraud, and infringement of payment cards. In addition to these technical chapters, a chapter titled “Content Crimes” was added to the law that governed matters beyond technical crimes committed by hackers and cybercriminals. This chapter criminalised misconduct that was already mostly criminalised by the Penal Law and other Omani law (such as defamation, intellectual property infringement, and pornography) when this same act was committed using technological means. Generally speaking, a content crime under the Cybercrime Law carried a heavier punishment in comparison to the same act under the original law.

The extent to which the Cybercrime Law of 2011 had to re-criminalise offences that were already captured by the Penal Law is at best questionable. The Penal Law and other Omani laws have always been worded using expansive terminology that was not tied to a specific technology and which was already used to capture criminal conduct irrespective of the medium. Furthermore, if the objective was to provide legal certainty, the Cybercrime Law could have had a single provision to confirm the application of the Penal Law to crimes committed using technological means without having to repeat the crimes one by one.

As a result of the Cybercrime Law of 2011, we ended up with a legal framework where multiple laws criminalise the same exact conduct. For example, if you insult someone using a text message, that would be a crime under the Penal Law, the Cybercrime Law, and the Telecommunications Law; if you infringe copyright on the internet, that would be a crime under the Cybercrime Law and the Copyright and Neighbouring Rights Law; if you launder money on the internet, that would be a crime under the Cybercrime Law and the Law of Combating Money Laundering and Terrorism Financing, etc.

Having the same conduct be governed by multiple laws makes predicting the application of the law difficult, especially since the Cybercrime Law does not always copy the terminology found in the original law that governs the content in question. However, my biggest problem with overloading the Cybercrime Law with content crimes that are already governed by other laws is that this distracted us from focusing on what the law is actually intended to govern. While the Cybercrime Law of 2011 had five substantive chapters with four covering technical crimes and one covering this strange category of content crimes, if you look at the number of articles in each of these chapters, the chapter on content crimes on its own is bigger (14 articles) than the four other chapters combined (12 articles).

The new Cybercrime Law of 2026 that came out last month retained the same general structure of having technical crimes and content crimes, but the technical crimes are now covered by 14 substantive articles while the content crimes are now covered by 33 substantive articles. In other words, the content crimes have more than doubled in comparison to the previous law and now take up almost two thirds of the substantive provisions of the law.

It is clear that the Omani government sees the Cybercrime Law more as a law to control illegal content on the internet than a law for controlling the misuse of technology. The new law does not introduce any transformative changes to the regulation of technical crimes and pays only lip service to contemporary issues such as artificial intelligence. Instead of focusing on technological developments, the new law introduces a new lengthy section on crimes against the state—not in regard to cyberattacks made against state networks—but in regard to content published against the state, publishing news that harms state prestige, insults against heads of other states, etc. The law also doubles down on increasing the penalties for many existing content crimes.

The disparity between the punishments for technical crimes and the content crimes provides further evidence that the Cybercrime Law has lost its purpose. The Cybercrime Law should help protect us, as individuals and as a state, against cyberattacks, so you would assume that the biggest fines under this law would be designated for those technical crimes that the law is intended to control. Under the new law, if a cybercriminal wipes the data and disables the systems of a private hospital, he would be punished under article 5 of the law with a maximum punishment of a single year, but if an individual posts a tweet with misleading information during a pandemic he would be punished under article 30 of the law with a maximum punishment of 15 years, 15 times the punishment of an actual cyberattack. In fact, the highest fine for a technical crime under the new law is only 20,000 Rial Omani under article 18 (which bizarrely was actually reduced from 50,000 Rial Omani under the previous law), whereas the highest fine for a non-technical crime is 500,000 Rial Omani under article 55.

Content crimes should not go unpunished, but the Cybercrime Law is not the place for determining what ordinary people should be allowed to post on the internet. This matter is already governed by the Penal Law, the Telecommunications Law, and many other laws. The Cybercrime Law should focus on combating cyberattacks, digital fraud, and misuse of technology that affects the safety and integrity of our digital systems. The new Cybercrime Law of 2026 makes it clear that we have forgotten the purpose of this law.

The new Cybercrime Law has already entered into force. You can read it in full in English on the link below:

The Sultanate of Oman is now a party to two of the most important international treaties governing cross border dispute resolution: The New York Convention, which deals with arbitration awards, and the Singapore Convention, which deals with settlement agreements resulting from mediation.

While both serve the same broad goal of making it easier to enforce the outcomes of alternative dispute resolution across borders, they differ in scope, mechanism, and history. This post examines what each convention does and how Oman has adopted them.

What Each Convention Does

New York Convention: Formally the United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards. This convention creates a uniform mechanism for enforcing arbitral awards issued in one contracting state within the territory of another, eliminating the need to relitigate the dispute from scratch.

Singapore Convention: Formally the United Nations Convention on International Settlement Agreements Resulting from Mediation. It does for mediation what the New York Convention did for arbitration, enabling direct enforcement of international mediation settlement agreements across member states.

Given the key difference between arbitration and mediation, the New York Convention is used to enforce the arbitral award decided by the arbitration tribunal, while the Singapore Convention is used to enforce the settlement agreement signed between the parties to a mediation process.

Oman’s Accession: A Timeline

Oman acceded to the New York Convention, which was entered into force in 1959, through Royal Decree 36/98, making it part of Omani law with effect from 10 June 1998.

Nearly three decades later, Oman joined the Singapore Convention, which entered into force in 2020, through Royal Decree 6/2026, issued on 11 January 2026. Oman is considered one of the early adopters of the Singapore Convention.

What This Means for Businesses

For international companies and investors in Oman, the practical significance is straightforward. An arbitral award issued in any of the 170+ New York Convention member states can be enforced in Oman without relitigating the merits.

Now, a settlement agreement resulting from mediation conducted in any Singapore Convention member state enjoys a similarly streamlined pathway. Mediation settlements are no longer “weaker” instruments; they are legally binding and enforceable.

Interaction with Omani Law

Given the maturity of the arbitration framework in Oman, the New York Convention operates directly and clearly within the legal framework of the Law of Arbitration in Civil and Commercial Disputes and the Civil and Commercial Procedures Law. Article 1 of the Arbitration Law expressly preserves the primacy of international agreements, while article 9 grants the Court of Appeal in Muscat jurisdiction over international commercial arbitrations. Article 58 stipulates that enforcement requires that the award does not violate Oman’s public order and that the award is final in its country of origin.

Oman does not currently have a proper legal framework for governing mediation as a form of alternative dispute resolution, nor does it have any legal provisions that govern settlement agreements arising out of mediation proceedings outside the general provisions of the Civil and Commercial Procedures Law that are triggered when the parties decide to settle a dispute that has already been presented before the court, not those that have independently been reached by the parties without starting litigation first. The Law of Public Notaries can be used to give settlement agreements the power of enforcement documents, but this requires both parties to notarise the agreement before the Public Notary, which is not usually possible if one of the parties is not in Oman.

It is worth noting that the mediation concept found in the Singapore Convention is not the same as the mediation concept found in the Omani Law of Mediation and Conciliation, which relates to mediation through official government tribunals, and not through an independent mediator.

This means that even though Oman is legally bound to provide a mechanism for recognising settlement agreements resulting from mediation, a domestic legal framework still does not exist for the courts to enforce such agreements.

Conclusion

This blog post highlighted the key differences between the New York Convention and the Singapore Convention and how each operates within the Omani legal framework.

For the Singapore Convention to achieve its objectives, Oman must consider issuing a standalone mediation law as well as specific provisions for the courts to enforce settlement agreements that meet the requirements of the Singapore Convention.

You can read the full text of the Singapore Convention on the link below:

Liquidators and Administrative Fees

According to article 46(2) of the Commercial Companies Law, first priority goes to the liquidation process itself before any debts are settled. The company pays the liquidator hired to sell the assets, along with any court fees and the costs of keeping the company’s property safe until it can be sold. If these administrative costs are not covered, the legal process cannot move forward.

Worker Dues

According to article 92 of the Labour Law, wages, rights, and all amounts due to a worker or to beneficiaries on his behalf by virtue of the Labour Law have priority over all other debts owed by the employer. This means that priority shifts to staff and employee salaries, end-of-service gratuity, and any unpaid amounts immediately after the payment of fees associated with the liquidation process itself.

Privileged Creditors

Once workers are paid, priority moves to claims by privileged creditors such as government-owed taxes, secured bank loans, and other claims in accordance with article 185 of the Bankruptcy Law.

General Claims

Article 185 of the Bankruptcy Law further details that once privileged claims are settled, the liquidator addresses all other general third-party claims. This category includes business partners, trade suppliers, and contractors.

The Bottom of the List: Partners and Shareholders

Finally come the business owners. The partners or shareholders of the company are at the very bottom of the list. They only receive a distribution if there is money left over after every other debt, tax, and salary is paid in full in accordance with article 46(3) of the Commercial Companies Law.

Conclusion

This post provides a simplified outline of the order in which creditors are paid when an LLC liquidates. The matter becomes more complicated when there are multiple privileged creditors that have to go through their own prioritisation process.

If you are involved in the process of liquidating a business, we highly recommend that you familiarise yourself with the Commercial Companies Law and the Bankruptcy Law.

Written by:

Nouf Al-Lamki

Nouf is a legal intern at Decree. She has previously interned in the banking sector, the aviation sector, and in private practice. She is interested in corporate. She holds a LLB from the Modern College of Business and Science.

This blog post will highlight five key attributes of this agreement:

1. CEPA is a Free Trade Agreement

A CEPA at its core is a free trade agreement, which is an agreement that focuses on eliminating tariffs on the import of goods and services between countries. A CEPA attempts to be more comprehensive by incorporating additional matters such as collaboration in the area of SMEs and other topics between countries.

2. Oman-India CEPA is the biggest treaty that Oman has ever signed

Based on word count and the number of pages of the agreement, This agreement is the biggest and longest agreement that Oman has ever taken part in.

3. The treatment of goods and services between the two countries under the CEPA is asymmetrical

While most bilateral agreements provide equal treatment between the two countries, CEPA adopts a more delicate approach as the treatment of goods differs between the two countries so that, for example, one good would be exempt from tariffs going into country A, but not exempt from tariffs going into country B. This is intended to ensure that countries domestic businesses are not affected by the provisions of the agreement.

4. Oman-India CEPA allows the presence of some employees of service providers to stay in Oman for periods upto four years

One of the unique aspects of the Oman-India CEPA is the treatment of the employees of service providers which will be allowed in specific cases to allow them to enter Oman and stay for a period of up to two years extensible for an additional period of two years. It is worth noting that this applies to a specific category of employees, such as senior managers and those with special technical skills, and not all the employees of the service provider.

5. Oman-India CEPA has not entered into force

Oman-India CEPA was signed in December 2025 and ratified by Oman in February 2026. For the treaty to enter into force, both Oman and India are required to complete their legal formalties and communicate to each other that the treaty is effective from their side. At the time of writing this post, India has not published any updates on completing its internal procedures to commence the implementation of the treaty. However, it is expected for this to take place in the upcoming months.

Conclusion

Oman-India CEPA is one of the most significant treaties that Oman has ever signed, and it is expected to have significant implications on the relationship between the two countries, but also on how business is conducted in Oman in general.

You can read the text of this treaty in full in English on the link below:

Written by:

Nouf Al-Lamki

Nouf is a legal intern at Decree. She has previously interned in the banking sector, the aviation sector, and in private practice. She is interested in corporate. She holds a LLB from the Modern College of Business and Science.

1. Electronic Signatures Carry Full Legal Weight 

Under the Electronic Transactions Law, electronic signatures and documents are legally equivalent to their paper-based counterparts. Article 8 of the Electronic Transactions Law explicitly states that an electronic document is deemed a written document and produces its legal effects if it meets the technical conditions. Furthermore, article 20 confirms that electronic contracts have the same validity, enforceability, and evidentiary power as traditional contracts.

2. Three Levels on Signatures

The law categorises electronic signatures into three types, each with different levels of security and evidentiary reliability:

1. Simple Electronic Signature

This is the most basic form which includes letters, numbers, codes, symbols, or any other mark placed on an electronic document or transaction. A simple electronic signature is reliable evidence if it meets the provisions stipulated in article 11 of this law, and any concerned party may prove by any means that this signature is reliable.

2. Advanced Electronic Signature

A step up in both security and legal standing, this signature must be unique to the signatory and capable of identifying and distinguishing them from others. For it to qualify as reliable evidence, three conditions must be met. The creation tool must be linked solely to the signatory and under their control at the time of signing. Any alteration to the signature after signing must be detectable. And where the signature’s purpose is to confirm data integrity, any changes to the associated electronic information must also be detectable. As with simple signatures, reliability can still be proven through other means.

3. Qualified Electronic Signature

Sitting at the top of the hierarchy, this is an advanced electronic signature that meets the same conditions as the advanced signature but is additionally linked to an electronic authentication certificate. That extra layer of verification gives it the highest degree of trust and legal reliability under the law.

3. Trust Services Require Official Licensing

Article 24 of the law identifies a range of trust services that form the foundation of secure electronic transactions. These include the issuance of electronic authentication certificates, qualified electronic signatures, electronic seals, verification of electronic identity, electronic delivery services, and any other services the ministry may specify.

According to article 25 no entity may provide these services without obtaining a licence from the ministry, subject to the conditions and procedures set out in the regulation. The only exception is for closed internal systems, where an entity processes electronic information or data entirely within its own structure without interacting with third parties or handling external transactions.

Furthermore, article 26 confirms that these licences cannot be partially or wholly assigned, and a provider cannot suspend its services or merge with another provider without the ministry’s prior approval.

4. Misuse Carries Heavy Penalties

The law sets out a clear scale of punishments under articles 31 through 37. Penalties range from fines of 100 Rial Omani and one month’s imprisonment for obstructing authorised officers, up to fines of 50,000 Rial Omani and five years’ imprisonment for operating trust services without a licence. Legal persons face double the maximum fine, and courts may confiscate all devices, tools, and funds connected to the offence. Furthermore, the ministry can also impose administrative fines of up to 2,000 Rial Omani for violating the law or the regulation.

Conclusion

This blog post provided some of the key provisions of the Electronic Transactions Law. We highly recommend that those working in e-commerce and digital business familiarise themselves with this law.

You can read the full text of the Electronic Transactions Law in English on Decree on the link below:

Written by:

Raghd Al-Hosni

Raghd is a legal intern at Decree. She has previously interned in the energy sector and the telecom sector. She is interested in corporate law. She holds a LLB from the Liverpool John Moores University.