Decree Blog

An underlying issue across disputes regarding highly technical matters, such as defective construction work, a delay claim in an oil exploration agreement, or a technical disagreement regarding software development, is that whoever determines the outcome of the dispute has to understand not only the law, but the engineering or technical concepts as well. Litigation and arbitration in Oman overcome this issue using different methods. Litigation allows referring technical questions to an appointed expert who drafts a report to be considered by the judge, while arbitration allows the parties to appoint a technical expert to sit on the tribunal itself, as one of the individuals actually resolving the dispute.

The most important word in Oman’s property market for foreigners is not a location, it is an acronym: ITC. Integrated Tourism Complexes are the key route for foreign property ownership in Oman. Examples of ITCs are Al-Mouj Muscat and Muscat Hills. The System of the Ownership of Real Estate in Integrated Tourism Complexes sets the ownership framework, and its executive regulation fills in the operational detail, outlining the licensing criteria a site must meet and the conditions attached to ownership.

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 Labour Law by Royal Decree 53/2023 serves as the primary law governing private sector employment relationships throughout Oman. It sets out different routes that can cause an employment contract to come to an end, with each route having its own consequences (end-of-service gratuity, notice pay, and exposure to a claim for arbitrary dismissal). This piece outlines some of the grounds by which employment can be terminated.

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.

Many people use the word “union” loosely; however, Oman labour law splits them into three segments, each with its own formations, rules, powers, and eligibilities. The aim of this post is to break down the differences between the Labour Union, Trade Union, and the General Federation for Workers of the Sultanate of Oman, as provided in 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.