Expatriates in Oman will be able to switch employers more easily after the country lifted a labour law that bans the practice unless they obtain a no-objection certificate.
The new amendment issued on Sunday allows an employee to move from one company to another provided they complete the two-year period set by the contract, the department of visas and immigration said.
“The foreign employees must prove that they have completed the contract with their previous employers before joining another company, but they would not need the no-objection certificate. The new rule will be implemented from January 1, 2021, ” it said.
The new rule replaces the 1996 order that prohibited foreign employees from joining another company after the expiry of their contracts unless they were granted a no-objection certificate (NOC) from their employer.
Under current rules, if an expatriate does not obtain an NOC, they are banned from working in Oman for two years.
Expatriates in Oman welcomed the reform and said it would help the country’s foreign investment drive.
“I welcome this new rule and I personally think it will help Oman realise its ambitions to attract more foreign investments to the country,” said Pakistani national Noor Saheb, 43, who works as an IT professional.
Other expatriates said the new rule would promote a free market in the country.
“The cancellation of the no-objection certificate is good for the country," said American Rachel Johnson, 27, an interior designer. "It will make expatriates move freely within the local market. This is what is needed for Oman to be seen as a free market destination for expatriates.”
The certification rule forced expatriates to stay in the same companies instead of pursuing new careers, causing stagnation, some expatriates said.
“Now that we are getting rid of the NOC, we will see a flourishing of business in Oman as expatriates will be free to change jobs after two years," Ajai Sharma, 51, an Indian real estate employee, said. "The new rule will allow them to transfer their skills to different companies and increase the business competitive mode in Oman.”
But Omani graduates see a different side to the change. They say job availability, which is currently taking a hit from Covid-19, would now be more limited.
By the end of April 2020, more than 34,000 Omani graduates have registered with the ministry of manpower for employment.
“I know in a way this is positive for the business competitiveness and economy in general, but we need to look at the other side of the coin," Khaifa Al-Harbi, 23, an Omani business graduate, said. "This will take away some of the job opportunities for us if expatriates change jobs after two years.”
Oman reported 866 new Covid-19 cases on Sunday, taking the tally to 16,882 with 75 deaths.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
What is tokenisation?
Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets.
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Lightweight
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Catch 74kg
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Lightweight
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Featherweight title bout
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The National in Davos
We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.
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Killing of Qassem Suleimani
The Written World: How Literature Shaped History
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Solo: A Star Wars Story
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2/5
