Oman: Amendments to AEOI rules
First reporting under amendments due May 30, 2027.
The Oman tax authority in late December 2025 issued Decision No. 388/2025, amending Decision No. 78/2020 relating to the automatic exchange of financial account information (AEOI) to:
- Align with international tax transparency standards
- Aim to establish a more accurate and detailed database of financial accounts and account holders
- Seek to streamline and enhance the flow of information between reporting financial institutions and the Oman tax authority
The first reporting under these new amendments will be due in 2027, with the submission deadline set for May 30, 2027.
Read a January 2026 report prepared by the KPMG member firm in Oman