Tax Rights
Corporate income tax, VAT, free zone incentives, tax audits, and dispute resolution under Oman tax law. No personal income tax applies.
Corporate Income Tax
Oman levies a corporate income tax on business profits:Tax rate: A flat rate of 15% on taxable income for all companies and establishments.Who pays: All companies (Omani and foreign-owned), partnershi...
No Personal Income Tax
One of Oman's most important tax features is the absence of personal income tax:No tax on salaries: Individuals do not pay income tax on their employment income, wages, or salaries in Oman.No tax on i...
VAT Obligations
Oman introduced a Value Added Tax (VAT) in April 2021:Standard rate: 5% on most goods and services.Zero-rated items: Certain goods and services are taxed at 0%, including basic food items, medical sup...
Tax Registration and Compliance
All businesses in Oman must register with the Tax Authority and comply with tax obligations:Tax card: Every business must obtain a tax card from the Tax Authority within 3 months of starting operation...
Tax Audit Rights
If the Tax Authority audits your business, you have rights during the process:Advance notice: The Tax Authority should provide reasonable notice before conducting an audit.Scope limitation: The audit...
Tax Refund Claims
If you have overpaid tax in Oman, you can claim a refund:Income tax refunds: If your assessed tax is less than the amount paid (e.g., due to excessive provisional payments), you can claim the excess b...
Free Zone Tax Incentives
Oman offers attractive tax incentives for businesses operating in designated free zones and special economic zones:Income tax exemptions: Businesses in free zones may be exempt from income tax for up...
Tax Dispute Resolution
If you disagree with a tax assessment, Oman provides a structured dispute resolution process:Objection: You can file a written objection with the Tax Authority within 45 days of receiving an assessmen...