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The foundation of taxation in the Sultanate of Oman was formed with the issuance of the first Income Tax Law in 1971, where the Department of Financial Affairs assumed the task of administering taxes at that time.

Under the provisions of the articles of Royal Decree No. (26/75) to promulgate the Law of the Administrative Apparatus of the State, which was issued in 1975, taxes were included under the management of the Financial Affairs Council as one of the sections of the Department of Income and Investments. However, the articles of Royal Decree No. (40/80) of reordering the General Directorate of Finance stipulated that taxes should be a department affiliated to the General Directorate of Income and Investments, provided that the department includes two sections: one for inspection and another one for collection. Taxation has been a department under the Directorate General of Income and Investments for more than a decade.

According to the issuance of Royal Decree No. (4/91) to assign a Secretary General for Taxes, the General Secretariat of Taxes became one of the organizational divisions of the Ministry of Finance and Economy. After two years, three tax departments were established: Investigation and Assessement, Survey and Administrative Affairs, as well as Collection with the adoption of their organizational structures under the ministrial decision No. (93/8).

The articles of Royal Decree No. (39/96) required that taxes should witness a qualitative leap, therefore, after the establishment of the Ministry of Finance with the ministerial formation in 1995, the tax departments were upgraded to general directorates with the same names. In 2006, Royal Decree No. (20/2006) was issued to amend the name of the Directorate General of Survey and Administrative Affairs to the Directorate General of Survey and Tax Agreements.

Taxation in the Sultanate of Oman was established step by step for nearly four decades, to be an independent administrative and financial body with legal personality in 2019, by Royal Decree No. (66/2019), issued on 14 October 2019. According to the articles of Royal Decree No. (103/2020), the Tax Authority is followed to the Minister of Finance, and the competencies, allocations and assets of the General Secretariat of Taxes at the Ministry of Finance have been transferred to the Tax Authority, as well as the employees of the Secretariat have been transferred to it with their same employment conditions and financial allocations.

The organizational pyramid of the Tax Authority is topped by the headquarters of the Tax Authority in Muscat Governorate. There are 4 departments under the main office of the Tax Authority which are the Departments of Tax in the governorates of Al Batinah North and South, Al Dakhiliya, and Dhofar. All the directorates and departments are integrated to achieve the objectives of enhancing the public revenues of the state and creating a stable economic income that benefits the public interest. The Tax Authority must manage the work of the tax system in the Sultanate of Oman by counting the taxpayers, taking the necessary measures to collect taxes, and supplying the proceeds to the public treasury.