After much back and forth on travel rules and restrictions during the Covid-19 pandemic, Oman reopened its borders to fully vaccinated travellers on September 1, 2021.
Vaccinated visitors can travel freely to Oman, with tourist visas once again available both online and on-arrival. Omani citizens and their families can return to the sultanate without being vaccinated.
From March 2022, the sultanate no longer requires travellers to have a negative PCR test result before travelling according to the country's Civil Aviation Authority.
Other Covid-19 restrictions including compulsory face masks in outdoor spaces and limits on hotel operating capacities have also been lifted.
Here's all the information you need to know if you're planning a visit.
Which airlines are flying between Oman and the UAE?
Several airlines fly between the UAE and Oman, including the national airline of the sultanate, Oman Air.
From Dubai, Emirates flies to Muscat four times a day. From Abu Dhabi, Etihad Airways flies to Muscat five times per week.
Low-cost airlines Air Arabia Abu Dhabi and Wizz Air Abu Dhabi also fly to the Omani capital, and there are also direct flights to and from Salalah.
Other budget choices for flights between the UAE and Oman include flydubai and Salam Air.
Travelling from Oman to the UAE
Travellers flying to the UAE from Oman must follow the rules in place for each emirate. New rules mean that travellers no longer need to have pre-entry for approval from the General Directorate of Residency and Foreigners Affairs (GDRFA) or the Federal Authority For Identity and Citizenship (ICE).
Vaccinated travellers no longer need negative Covid‑19 PCR test certificates to travel to the UAE. For those flying to Abu Dhabi, on-arrival Covid-19 tests are no longer required, but can be obtained free of charge after landing in the capital. No further follow-up tests are necessary.
The UAE has also dropped its green list for travel, so residents do not need to quarantine upon returning to the emirates, regardless of vaccination status.
All departing Omani citizens must have health insurance covering Covid‑19 related expenses and valid in the country they are travelling to.
Oman has reopened most land borders between the sultanate and the UAE meaning that road trips are once again possible.
Fully vaccinated travellers can drive to Oman. From Dubai, it's around a four and a half hour drive to Muscat and a five-hour drive from Abu Dhabi, depending on traffic and border control queues.
Travelling to Oman from the UAE
Oman is open to travellers who are fully vaccinated. Visitors must have received both doses of a recognised vaccine at least 14 days before travelling to the sultanate. Omani citizens and their families who are not vaccinated or have only had one dose, are also allowed to return to the country.
Travellers no longer need to register before travelling to Oman. Vaccinated travellers must carry with them a valid Covid‑19 vaccine certificate with a QR code.
Travellers must also have valid health insurance to cover medical expenses in Oman for a period of one month. Citizens from Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the UAE are exempt from these insurance requirements.
What vaccines is Oman recognising for travel?
Oman has approved nine vaccines and visitors must have received both doses of the vaccine at least 14 days before travel. The recognised vaccines are:
- Pfizer-BioNTech
- Oxford-AstraZeneca
- AstraZeneca / Covishield
- Johnson & Johnson
- Sinovac
- Moderna
- Sputnik V
- Sinopharm
- Covaxin
Travellers will have to show a medical exemption certificate if they cannot be vaccinated for any reason.
Do I need a negative Covid-19 PCR test result to travel to Oman?
No, travellers flying to Oman from any destination, including connecting and transit passengers, no longer need to show a negative Covid-19 PCR test result before travel, as long as they are fully vaccinated.
Do children need to be vaccinated to travel to Oman?
All children under 18 are exempt from Oman's vaccination requirements, unless the airlines they are flying with require it. This applies to both Omani and non-Omani children, according to the latest update on the Emirates website.
What rules are in place at airports in Oman?
New rules effective from March 1 mean that face masks are only required in closed spaces, according to Oman News Agency. This includes all airports where face masks remain mandatory.
Authorities also advise checking-in for flights online to cut down on face-to-face contact at the airport. It is also recommended to avoid carrying phones or other items in your hands when navigating check-in and security checkpoints.
Only passengers with valid air tickets are allowed entry to airports in Oman, so those departing from Muscat or Salalah cannot bring friends or family to the airport with them.
Do I need to quarantine if I travel to Oman?
There is no more mandatory quarantine for passengers who meet the entry requirements, including being fully vaccinated.
Can I transit in Oman?
Oman is open for transit. Travellers flying via Muscat to another destination no longer need a negative PCR test to transit.
All transit passengers landing at airports in the sultanate will have to pay a 3 Omani riyals ($8) departure fee before catching their next flight.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Scoreline
Chelsea 1
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West Ham United 1
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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
25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The smuggler
Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple.
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.
Khouli conviction
Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.
For sale
A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.
- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico
- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000
- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
Landfill in numbers
• Landfill gas is composed of 50 per cent methane
• Methane is 28 times more harmful than Co2 in terms of global warming
• 11 million total tonnes of waste are being generated annually in Abu Dhabi
• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year
• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away
• 50 per cent of Abu Dhabi’s waste is from construction and demolition
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
