GCC TAX LAWS

Tax TreatiesBlogsNews
Login

Beta Version

Website Last updated:

June 26, 2026

Health Care

VAT Taxpayer Guide

Version 1 | June 2023

Contents

1. Introduction

  1. 1.1. What is This Guide About?

  2. 1.2. Who Should Use This Guide?

  3. 1.3. Definitions

2. Registering for VAT

3. Healthcare Services

  1. 3.1. VAT Exemption of Healthcare Services

  2. 3.2. Cosmetic and Other Elective Medical Services

  3. 3.3. Goods and Services Related to Healthcare Services

  4. 3.4. Other Charges

  5. 3.5. Advertising, Sponsorship and Donations

  6. 3.6. Medical Insurance

4. Medicines and Medical Goods

5. Input Tax Deduction

  1. 5.1. Overview of Input Tax Deduction

  2. 5.2. Proportional Deduction

  3. 5.3. Input Tax Deductions on Capital Assets

6. Reporting VAT

  1. 6.1. Charging VAT

  2. 6.2. Identifying the Tax Due Date

  3. 6.3. Issuing Tax Invoices

  4. 6.4. Filing Tax Returns

  5. 6.5. Keeping Records

  6. 6.6. Correcting Past Errors

Introduction

What is This Guide About?

This guide has been issued by the Sultanate of Oman Tax Authority ('TA') to provide additional interpretation and guidance for the application of the VAT Law and its corresponding Executive Regulations to the healthcare sector. This guide explains the TA's interpretation of key provisions of the VAT Law relevant to healthcare services and the provision of related goods and services.

This guide is intended to provide a general overview of the rules applying to the sector. For further guidance on specific transactions, or for matters not addressed by this guide, please get in touch with the TA. General information about VAT in Oman can be found in the VAT portal of the TA website: www.taxoman.gov.om

Who Should Use This Guide?

You should read this guide if you are a supplier of any healthcare services within Oman, or a provider of related goods and services within the industry.

Definitions

The following defined terms are dealt with in this guide: