BDO’s quarterly GCC Tax Update brings together key regulatory changes, legislative developments, and enforcement signals across all six GCC member states. It is compiled by our in-country specialists who advise businesses operating across the region every day.
Tax regulations across the Gulf Cooperation Council are evolving at pace, and Q1 2026 has delivered meaningful developments that every regional business should know about.
Key Q1 2026 tax updates in Oman
- Pillar Two top-up tax in force from 1 January 2026 under Royal Decree No. 70/2024; applies to multinational enterprise groups with consolidated revenues of EUR 750 million or more.
- Draft Executive Regulations published for public consultation on 11 March 2026.
- Double Taxation Avoidance Agreement signed with Austria on 29 January 2026, with details of the treaty terms still awaited.
- Phase 2 e-invoicing notifications issued to selected businesses under the Fawtara system; implementation is scheduled for February 2027.
Whether you are managing cross-border structures, assessing e-invoicing readiness, or tracking the GCC’s alignment with OECD Pillar Two, this update provides the regional picture in one place.