Tax Registration and Compliance in Oman
Reviewed by the Commoner Law Editorial Team. Sourced from Omani royal decrees, ministerial decisions, and the Basic Statute of the State. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
All businesses in Oman must register with the Tax Authority of Oman and comply with tax obligations:
- Tax card: Every business must obtain a tax card from the Tax Authority within 3 months of starting operations.
- Tax Identification Number (TIN): Issued upon registration, used for all tax filings and correspondence with the Tax Authority.
- Record-keeping: Businesses must maintain proper accounting records in Arabic for at least 10 years.
- Compliance: Annual income tax returns and quarterly VAT returns (if applicable) must be filed on time through the Tax Authority portal.
- Withholding tax: If you pay royalties, management fees, or dividends to non-residents, you must withhold 10% and remit it to the Tax Authority.
When does it apply?
- You are starting a new business in Oman — you must register within 3 months.
- You are an existing business owner who has not yet registered — do so immediately.
- You make payments to non-residents — 10% withholding tax applies to royalties, fees, and dividends.
What to Do If Your Business in Oman Has Not Registered With the Tax Authority
- Apply for a tax card at the Tax Authority of Oman office or online portal.
- Maintain proper books of account — income, expenses, assets, and liabilities.
- File returns on time — set calendar reminders for deadlines.
- Engage a licensed auditor to prepare and certify your financial statements if required.
What should you NOT do?
- Do not operate without a tax card — this triggers penalties and may affect your commercial licence.
- Do not destroy financial records before the 10-year retention period ends.
- Do not underreport income — the Tax Authority cross-checks with bank records and customs data.
Common Questions
When does it apply — tax registration and compliance?
You are starting a new business in Oman — you must register within 3 months.You are an existing business owner who has not yet registered — do so immediately.You make payments to non-residents — 10% withholding tax applies to royalties, fees, and dividends.
What should I do if I started a business in Oman but have not yet registered with the Tax Authority or obtained a tax card?
Apply for a tax card at the Tax Authority of Oman office or online portal.Maintain proper books of account — income, expenses, assets, and liabilities.File returns on time — set calendar reminders for deadlines.Engage a licensed auditor to prepare and certify your financial statements if required.
What should you NOT do — tax registration and compliance?
Do not operate without a tax card — this triggers penalties and may affect your commercial licence.Do not destroy financial records before the 10-year retention period ends.Do not underreport income — the Tax Authority cross-checks with bank records and customs data.