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On 1 September 2024, the Omani Ministry of Labor published Ministerial Decree No. 501/2024 ("Decree") in the Official Gazette restricting additional categories of professions for foreign nationals, effective as of the day following the date of its publication (with certain exceptions). On 13 August 2024, the Ministry also published Ministerial Decision No. 452/2024 suspending for six months the issuance of permits to foreign nationals working in specific professions, effective 1 September 2024. The Decree amends several provisions of Ministerial Resolution No. 235/2022 and will come into force in phases. Under the Decree, certain new professions, in addition to the pre-existing list of restricted professions, will be restricted for foreign nationals.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.