Oman expands zero-rated VAT list to 807 food items

Muscat: Oman’s Tax Authority has updated its list of food items subject to value-added tax (VAT) at a zero per cent rate. The revised list covers 807 items and will take effect on October 1, 2026.

The authority issued Decision No. 225/2026 to determine and update the items covered by the zero rate. It said the move forms part of efforts to develop the tax system in line with the needs of society and make it more suitable and effective.

The major categories listed by the authority include:

* Meat and poultry

* Milk, dairy products and cheese

* Vegetables and fruits

* Fish, shrimp and squid

* Eggs

* Grains, legumes and flour

* Bread and some other food products

* Water

* Animal feed and certain products related to food production

The zero per cent VAT rate applies to the specified s on the updated list from October 1. 

The move is intended to ease pressure on household budgets amid rising food prices and inflation. The Central Bank of Oman has linked this year’s inflation partly to higher energy, freight and insurance costs arising from the regional conflict.