Muscat – A range of products designed to help people quit smoking has been exempted from excise tax, removing these from a category that had been subject to a 100% levy under the country’s existing excise framework.

Tax Authority Decision No 192/2026 amends Ministerial Decision No 112/2019 by introducing a specific exemption for smoking cessation products, including nicotine chewing gum, tablets, transdermal patches, sprays, nasal drops and injections.

The decision was published in Official Gazette No 1660 on August 9 and came into force on Monday.

The 2019 regulation listed tobacco and its derivatives under Chapter 24 of the GCC Common Customs Tariff category , whether imported or produced in Oman, and imposed an excise tax of 100%.

The Tax Authority continues to tax tobacco and its derivatives at a 100% excise rate.

The exemption covers three categories of products. For oral use, these include nicotine-containing chewing gum, tablets and other preparations intended to assist tobacco cessation. Transdermal products include patches and other skin-applied treatments, while a third category covers sprays, nasal drops and injections.

Under Oman’s excise system, tax is levied on products considered harmful to health, society or the environment. Tobacco products, energy drinks and electronic smoking products generally carry a 100% rate, while soft and sweetened drinks are taxed at 50%.

The latest amendment creates a clear distinction between tobacco and nicotine products used for consumption and preparations specifically intended to support smoking cessation.

Provisions that conflict with the new decision have been revoked.