E-Commerce Laws in Oman 2026
Oman has a growing legal framework — not as comprehensive as Bahrain's yet, but the basic laws are in place and you need to know them.
Key Laws
| Law | Decree | Year | Content |
|---|
| Electronic Transactions Law | Decree 69/2008 | 2008 | E-signatures, digital contracts |
| Consumer Protection Law | Decree 66/2014 | 2014 | Return rights and warranties |
| Cybercrime Law | Decree 12/2011 | 2011 | Fraud and impersonation |
| VAT Law | Decree 121/2020 | 2021 | 5% tax |
| Data Protection Law | 2022 | 2022 | Data collection and privacy |
Online Seller Obligations
| Obligation | Detail |
|---|
| Commercial registration | Required for any formal business |
| Product description | Accurate and honest — real photos |
| Return policy | Clear and displayed |
| Full price | Including VAT and delivery |
| Data protection | Customer data protected |
Omanization — Important Point
| Sector | Required Omanization Rate |
|---|
| Retail trade | 50-70% |
| Information technology | 35-50% |
| Services | 40-60% |
| Individual (no employees) | Not applicable |
If you're an individual seller with no employees — Omanization doesn't apply. But if you hire, you must comply with the ratios.
5 Steps to Compliance
- Register your business — via Invest Easy Portal
- Register for VAT — if revenue exceeds the threshold
- Write a return policy — and display it clearly
- Keep records — minimum 5 years
- Protect customer data — 2022 law is strict
