Value Added Tax (or VAT) is a tax on the sale of most goods and services. It will be implemented in Oman on the 16th April 2021. The UAE, Saudi Arabia and Bahrain have already implemented VAT whilst it is expected that Kuwait and Qatar will follow soon.
VAT is an indirect tax. An indirect tax is a tax which is collected from customers by businesses (e.g. MetLife) and is passed on to the government. This tax will be used by the government to pay for public services- hospitals, schools etc.