MUSCAT : Article 1 of the Decree states that the “Personal Income Tax Law”, attached to this decree, shall be enforced.

Article 2 stipulates that the Chairman of the Tax Authority shall issue the Executive Regulation of the law attached to this decree within one year of the date of publication of the same in the Official Gazette. The Chairman of the Tax Authority shall also issue the decisions necessary for the implementation of the Law’s provisions.

Article 3 cancels the clause 1 of the article 18-bis of the Income Tax Law issued by Royal Decree No. 28/2009. It also cancels all that contradicts the attached law or contravenes its provisions.

Article 4 states that this decree shall be published in the Official Gazette and enforced from 1 January 2028.

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