On 1 November 2026, the Oman Tax Authority announced amendments to the Pillar 2 Top-up Tax Law (Royal Decree No. 70/2024) via an X post. The amendments were made by Royal Decree No. 101/2026, which was issued on 29 October 2026 and published in Official Gazette Issue No. 1672 on 1 November 2026.
One of the key changes noted in the post is the elimination of provisions for the Income Inclusion Rule (IIR) to instead focus solely on implementing the Qualified Domestic Minimum Top-up Tax (QDMT…