On 16 January 2025, Egypt published Decision No. 320 of 2024 in the Official Gazette, which provides for the ratification of the pending income tax treaty with Oman, which was signed on 22 May 2023. An earlier treaty was signed in 2000 but never entered into force. The new tax treaty will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.