Excise tax in Oman: the goods, the rates, the quarterly return and tax stamps

Oman has charged excise since 15 June 2019, under Royal Decree 23/2019, on goods harmful to health or the environment and on luxury goods. The Tax Authority administers it, and in Oman a sweetened drink pays the same 50% whatever its sugar content.

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The goods and the rates

Sweetened drinks were added by Decision 34/2020. The Tax Authority's FAQ is explicit that the 50% applies regardless of the share of sugar or sweeteners in the drink: there is no sugar tier, as there now is in Qatar.

Tobacco and tobacco products100%
Energy drinks100%
Electronic smoking devices and their liquids100%
Pork products100%
Alcoholic drinks100%
Soft drinks50%
Sweetened drinks50%

Who registers

  • Importers of excise goods.
  • Local producers of excise goods.
  • There is no registration threshold: the first import or production for trade brings the duty to register.

The excise return

The excise return is quarterly. It is filed on the Tax Authority's portal, and the tax paid, within 30 days of the end of each quarter.

Digital tax stamps

Decision 210/2022 requires a digital tax stamp on excise goods the Tax Authority names. Since 1 June 2025 goods of those kinds without a stamp cannot be imported, sweetened drinks apart.

For soft drinks the Tax Authority has suspended the stamp at customs and postponed the local requirement, which was due from 1 January 2026, until further notice. Check the Tax Authority's announcements before ordering stamps for drinks.

Where Aqid ERP stands

Aqid ERP does not calculate excise, prepare the excise return or order tax stamps. An importer's excise can be posted to its own account, so the cost of the goods and the tax stay apart in the books, and the return is filed on the Tax Authority's portal.

Questions

What is the excise rate in Oman?

100% on tobacco, energy drinks, electronic smoking devices and liquids, pork and alcohol; 50% on soft drinks and sweetened drinks.

Does Oman tax sweetened drinks by sugar content?

No. The 50% applies regardless of how much sugar or sweetener the drink contains.

How often is the Oman excise return filed?

Quarterly, within 30 days of the end of each quarter, with the tax paid by the same date.

Do soft drinks need a digital tax stamp in Oman?

Not for now: the Tax Authority has postponed the stamp on soft drinks until further notice.

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