Oman's Shura Council approved a draft law on 6 November 2022 for the introduction of an income tax on high earners in Oman beginning in 2023, a first in any of the Gulf Cooperation Council member states. The income tax must now be approved by the Council of Ministers and given final endorsement by Sultan Haitham bin Tariq Al Said to become law. Details of the income tax on high earners will be published once available.