Source-cited draft: tax overview for Oman (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Oman tax system at a glance (2025) | Oman is a GCC state that has historically had no personal income tax; the main direct tax is corporate income tax, alongside a 5% VAT. A 5% personal income tax on high earners has been enacted but only takes effect from 1 January 2028. | |
| Standard tax year | Calendar year (1 January – 31 December); a company may apply to use a different accounting periodIncome Tax Law (Royal Decree No. 28/2009) | |
| Currency | Omani rial (OMR)Central Bank of Oman | |
| Tax authority | Oman Tax Authority (formerly Secretariat General for Taxation)Oman Tax Authority | |
| Personal income tax (currently) | None for tax year 2025 — Oman does not currently levy tax on individuals' employment or personal incomePersonal Income Tax Law (Royal Decree No. 56/2025) | |
| Personal income tax (from 2028) | 5% on annual gross income above OMR 42,000, effective 1 January 2028Personal Income Tax Law (Royal Decree No. 56/2025) | |
| Headline corporate income tax rate | 15% |
Oman is a GCC state that has historically had no personal income tax; the main direct tax is corporate income tax, alongside a 5% VAT. A 5% personal income tax on high earners has been enacted but only takes effect from 1 January 2028.
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Other Oman computations in the OpenAccountants library.
| VAT / GST | Yes — VAT applies at a standard rate of 5% (in force since 16 April 2021)VAT Law (Royal Decree No. 121/2020) |
| Corporate residence / tax basis | Resident companies are taxed on worldwide income; non-residents are taxed on Oman-source income (including via a permanent establishment)Income Tax Law (Royal Decree No. 28/2009) |
| Corporate tax return deadline | Within 4 months of the financial year-end (annual return)Income Tax Law (Royal Decree No. 28/2009) |
| VAT return deadline | Quarterly — within 30 days of the end of each calendar quarterVAT Law (Royal Decree No. 121/2020) |
| Pillar Two / Domestic Top-up Tax | Oman introduced a top-up tax (Income Inclusion Rule) effective 1 January 2025 for in-scope multinational groupsTop-up Tax (Royal Decree No. 70/2024) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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