Oman has followed in the footsteps of other Gulf states, like Saudi Arabia, the UAE and Bahrain which started levying 100 per cent tax on tobacco and alcohol, and 50 per cent on energy drinks starting from January this year.
In November, 2016, Oman announced it would begin to implement VAT by 2018 in a move to diversify its revenues amid the decline in oil prices.
The selective tax includes those harmful to health such as alcohol, tobacco, ham and fizzy and energy drinks.
In December, Oman’s Ministry of Finance postponed the decision to implementation of VAT until 2019.
Source – Gulf News