Muscat – Revised zero-value-added tax rules will be introduced covering 1,546 food items, human medicines and medical equipment, and veterinary medicines and equipment starting October 1, under three new Tax Authority decisions published in the Official Gazette.

The three decisions replace earlier regulations covering food and human medicines and introduce a separate schedule for veterinary supplies.

The Tax Authority has issued these decisions aimed at reducing living and healthcare costs and supporting key sectors including agriculture, livestock and food security.

The largest schedule is for food products, with 807 tariff entries under Tax Authority Decision No 225/2026. The decision repeals the previous Decision No 65/2021 and takes effect on October 1.

The new food schedule covers livestock and poultry, beef, lamb, goat and camel meat, fresh, chilled and frozen fish and seafood, dairy products and other food commodities. It also includes a range of animal-feed items and salt products.

The previous zero-rated food schedule had 513 tariff entries after additions made to the original 2021 list. The new decision replaces that framework with a revised 807-entry schedule.

Decision No 224/2026 covers 677 tariff entries for human medicines and medical supplies. It repeals Decision No 59/2021 and zero-rates medicines, herbal medicines, biological preparations, health products, foods for medical use and medical equipment, provided a release permit is issued by the Ministry of Health according to the relevant customs code.

The annex includes infant foods for medical use, vitamins and hormones, oxygen for medical use, laboratory and diagnostic equipment, medical and surgical furniture, dental equipment and other specialised medical supplies.

Decision No 223/2026 covers 62 tariff entries for veterinary medicines and medical equipment. The zero rate applies to specified supplies for which a release permit is issued by the Ministry of Agriculture, Fisheries and Water Resources according to the relevant customs classification.

The veterinary list includes vaccines, sera, biological preparations, antibiotics including penicillin and streptomycin, vitamins, hormones, veterinary medicines, medical solutions and equipment used in examinations and clinical procedures.

The three decisions were issued on September 22 and all take effect on October 1.