Source-cited draft: corporate income tax for Oman (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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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
10
Other Oman computations in the OpenAccountants Tax Library.
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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