Source-cited draft: tax overview for Oman (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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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) — https://taxsummaries.pwc.com/oman/corporate/tax-administration
Currency
Omani rial (OMR)Central Bank of Oman
Tax authority
Oman Tax Authority (formerly Secretariat General for Taxation)Oman Tax Authority — https://tms.taxoman.gov.om/portal/tax-rate
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) — https://taxsummaries.pwc.com/oman/individual/taxes-on-personal-income
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) — https://kpmg.com/xx/en/our-insights/gms-flash-alert/flash-alert-2025-122.html
Headline corporate income tax rate
15%Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/taxes-on-corporate-income
VAT / GST
Yes — VAT applies at a standard rate of 5% (in force since 16 April 2021)VAT Law (Royal Decree No. 121/2020) — https://taxsummaries.pwc.com/oman/corporate/other-taxes
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) — https://taxsummaries.pwc.com/oman/corporate/corporate-residence
Corporate tax return deadline
Within 4 months of the financial year-end (annual return) (approx — confirm; sources vary between 4 and 6 months — verify against current Executive Regulations)Income Tax Law (Royal Decree No. 28/2009) — https://taxsummaries.pwc.com/oman/corporate/tax-administration
VAT return deadline
Quarterly — within 30 days of the end of each calendar quarterVAT Law (Royal Decree No. 121/2020) — https://www.flick.network/en-om/oman-vat-registration-compliance-guide
Pillar Two / Domestic Top-up Tax
Oman introduced a top-up tax (Income Inclusion Rule) effective 1 January 2025 for in-scope multinational groups (approx — confirm scope thresholds)Top-up Tax (Royal Decree No. 70/2024)
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