Oman issued Royal Decree No. 105/2025 on 14 December 2025 to ratify an income and capital tax treaty with Iraq, effective from 1 January after exchange of ratification documents.

Oman issued the Royal Decree No. 105/2025 on 14 December 2025 ratifying the income tax treaty with Iraq.

Iraq and Oman signed the income and capital tax treaty on 3 September 2025.

The agreement aims to eliminate double taxation and prevent fiscal evasion.

It will take effect once the ratification instruments have been exchanged and will be applicable from 1 January of the following year.