Muscat – Tax Authority has issued Decision Number 192/2026 amending Ministerial Decision Number 112/2019 concerning the determination of the value and types of excise goods and their applicable tax rates.

This decision forms part of ongoing efforts to reduce the health impacts associated with smoking. Under the updated regulations, products designed to assist individuals in quitting smoking will be treated as non-taxable items, as they are no longer classified as excise goods.

The exempted items include nicotine-containing chewing gum, tablets, transdermal patches, sprays, nasal drops, and injections intended to help individuals quit tobacco use. Published in Official Gazette Number 1660, the decision comes into force from the day following its publication date, revoking any provisions that conflict with its terms.

This policy shift reflects the authority’s commitment to supporting national efforts that contribute to creating a healthy society and encouraging individuals to adopt better health choices.