This document provides an unofficial English translation of the Value Added Tax (VAT) Law for the Sultanate of Oman, enacted by Royal Decree No. 121/2020. It details the framework for VAT implementation, including definitions, tax obligations, taxable transactions, tax calculation, registration requirements, and penalties. This translation is intended for general guidance and is invaluable for businesses, tax professionals, and anyone needing to understand Oman's VAT regulations.