OpenAccountants/Oman/Oman Corporate Income Tax

Oman Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Oman (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Built by Michael Cutajar and the OpenAccountants team· Last updated Jun 25, 2026

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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.

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Key figures — Oman, 2025

Every figure is drawn from this Guide and cited to its source.

Overview of corporate income tax

Corporate income tax is Oman's principal direct tax, governed by the Income Tax Law. The standard rate is 15%, with a reduced 3% rate for qualifying Omani SMEs and a special 55% regime for petroleum income.Income Tax Law (Royal Decree No. 28/2009)

Standard corporate income tax rate

15Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income

Reduced rate for qualifying SMEs

3Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income

Petroleum income tax rate

55Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income

Tax base

Net taxable profit per the financial statements, adjusted for tax purposes; resident companies taxed on worldwide incomeIncome Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/income-determination

Standard withholding tax rate

10Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes

Standard withholding tax rate

10Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes

Standard withholding tax rate

10Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes

Standard withholding tax rate

10Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes

Withholding tax remittance deadline

Within 14 days from the end of the month in which the payment was madeIncome Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes

Annual return and payment deadline

Annual income tax return and payment due within 4 months of the accounting year-end (approx — confirm; some guides cite up to 6 months — verify against current Executive Regulations)Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration

Provisional return

A provisional return is historically required early in the year (the formal two-stage filing has been streamlined under recent practice — confirm current requirement) (approx — confirm)Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration

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The full Guide

Corporate income tax rates and base

Overview of corporate income tax — Corporate income tax is Oman's principal direct tax, governed by the Income Tax Law. The standard rate is 15%, with a reduced 3% rate for qualifying Omani SMEs and a special 55% regime for petroleum income. (Income Tax Law (Royal Decree No. 28/2009))
Standard corporate income tax rate — 15 % (on taxable income) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income)
Reduced rate for qualifying SMEs — 3 % (for Omani proprietorships/LLCs meeting SME conditions (registered with the authority for SME development; capital and turnover limits apply) (approx — confirm capital/turnover/headcount thresholds)) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income)
Petroleum income tax rate — 55 % (on income from the sale of petroleum (under specific EPSAs)) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income)
Tax base — Net taxable profit per the financial statements, adjusted for tax purposes; resident companies taxed on worldwide income (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/income-determination)
Standard withholding tax rate — 10 % (on certain Oman-source payments to non-residents without a permanent establishment) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)
Standard withholding tax rate — 10 % (on certain Oman-source payments to non-residents without a permanent establishment) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)
Standard withholding tax rate — 10 % (on certain Oman-source payments to non-residents without a permanent establishment) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)
Standard withholding tax rate — 10 % (on certain Oman-source payments to non-residents without a permanent establishment) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)
Withholding tax remittance deadline — Within 14 days from the end of the month in which the payment was made (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)
Annual return and payment deadline — Annual income tax return and payment due within 4 months of the accounting year-end (approx — confirm; some guides cite up to 6 months — verify against current Executive Regulations) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration)
Provisional return — A provisional return is historically required early in the year (the formal two-stage filing has been streamlined under recent practice — confirm current requirement) (approx — confirm) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration)

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Corporate income tax rates and base

Overview of corporate income tax — Corporate income tax is Oman's principal direct tax, governed by the Income Tax Law. The standard rate is 15%, with a reduced 3% rate for qualifying Omani SMEs and a special 55% regime for petroleum income. (Income Tax Law (Royal Decree No. 28/2009))

Standard corporate income tax rate — 15 % (on taxable income) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income)

Reduced rate for qualifying SMEs — 3 % (for Omani proprietorships/LLCs meeting SME conditions (registered with the authority for SME development; capital and turnover limits apply) (approx — confirm capital/turnover/headcount thresholds)) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income)

Petroleum income tax rate — 55 % (on income from the sale of petroleum (under specific EPSAs)) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income)

Tax base — Net taxable profit per the financial statements, adjusted for tax purposes; resident companies taxed on worldwide income (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/income-determination)

Standard withholding tax rate — 10 % (on certain Oman-source payments to non-residents without a permanent establishment) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)

Withholding tax remittance deadline — Within 14 days from the end of the month in which the payment was made (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/withholding-taxes)

Annual return and payment deadline — Annual income tax return and payment due within 4 months of the accounting year-end (approx — confirm; some guides cite up to 6 months — verify against current Executive Regulations) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration)

Provisional return — A provisional return is historically required early in the year (the formal two-stage filing has been streamlined under recent practice — confirm current requirement) (approx — confirm) (Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration)