Food Items Subject to Zero-rate VAT in Oman

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Yarab A | Updated on: September 16, 2021

The VAT rate structure in Oman is broadly categorized into taxable, zero-rated and exempt. Majority of supplies in Oman will be taxable at 5% and certain notified supplies or products will be either zero-rated or exempt from VAT. Zero-rated supplies refer to the taxable supply on which VAT is charged at a zero rate. Given the importance of certain food products, a decision was made to add certain food items under the zero-rated list.

The ministerial decision 65/2021 determines the food products that are subject to VAT at the rate of 0%. The list contains products right from poultry, meat, fish to bread on which zero-rate VAT will be levied.  The addition of these products under the zero-rate category implies that you will be eligible to claim input VAT deduction. In simple words, though VAT is not charged on sale of these products, you can still claim VAT paid on the purchases/expenses.

Zero-rated Supplies in Oman VAT

Exempt Supplies in Oman VAT

List of food products subject to zero-rate VAT in Oman

We are listing some of the products which are zero-rate in Oman. To know the complete list, you can download the PDF file available below the table.

Poultry, Meats and Fish

HS code

Description

01059410

Layer chickens 

01059420

Broiler chickens

01051100

Fowls of the species Gallus domesticus, weighing not more than 185g

02041000

Meat of lamb, fresh or chilled - carcasses and half-carcasses

02042300

Meat of sheep - boneless - fresh or chilled

02045011

Meat of goat, fresh or chilled - carcasses and half-carcasses

Dairy and its derivatives

HS code

Description

04011030

Long-life milk (dairy), in containers exceeding 1 litre

04029110

Milk (dairy)

04031000

Yoghurt

Fresh eggs

HS code

Description

04072100

Fresh chicken eggs (Gallus domesticus)

Vegetables and Fruits

HS code

Description

07019000

Potatoes and similar - fresh and chilled

07020000

Tomatoes - fresh and chilled

07031011

Onions for food (green or dry rind)

07032000

Garlic

07061000

Carrots and turnips - fresh or chilled

07081000

Peas (Pisum sativum)

 Coffee, tea, cardamom

HS code

Description

09011100

Coffee (not roasted) Not decaffeinated

09012100

Coffee roasted - Not decaffeinated

09012100

Green tea (not fermented) in immediate packings of a content not exceeding 3kg

Cereal/ grains

HS code

Description

10019910

Normal wheat

10019920

Thin wheat

10063000

Semi-milled or wholly milled rice, whether or not polished or glazed

Olive oil and its fractions, whether or not refined, but not chemically modified

HS code

Description

15091000

Virgin olive oil

 Sugar

HS code

Description

17019911

Filtered sugar (refined) crystals, multi fine

Bread, water and salt

HS code

Description

19059010

Ordinary bread of any kind

22011020

Artificial mineral water

22019010

Normal natural water

The above is the list of food items that are classified as zero-rated supplies. It is important to note that zero-rated supplies come with conditions mentioned in the regulations and the authorities. 

Download the complete list of food Items subject to zero-rate VAT

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