Value added tax is an instrument of fiscal policy and it is very important income for the region budget. It is one of the universal indirect taxes, which has an important impact on the price level in the country. The study deals with the question of how the rates of value added tax influence the attitudes of low-income people. The area of the research is a Sultanate of Oman, wilayat Bidiyah. Due to the nature of VAT, the influence of this tax on attitudes was quantified by Cronbach s' alpha for all variables and correlation coefficient between each variable. The research is conceived as descriptive research. Both questionnaire and interview were taken. For questionnaire was prepared where a total of 200 participants took place and 6 participants for the interview. The reliability test analysis was utilized to maintain confidence of the questions that were answered in the questionnaire. The study's findings revealed that purchasing power and way of living have significantly and positively related to value-add tax. The purpose of government policy should improve the well-being of the least well-off rather than drive them deeper into poverty. Furthermore, this study highlights several practical implementations and recommendations that governments should design their tax and transfer systems in such a way that the incomes of the poor are no lower than before fiscal intervention. To conclude, future researchers are encouraged to expand the scope of the study by adding new variables, collecting larger samples from a wider geographic area. Keywords: value-added tax, purchasing power, way of living, Attitude, Low-income group, Oman.