Equatorial Guinea vs Oman — Tax System Comparison
⚖️ 🇬🇶 Equatorial Guinea vs 🇴🇲 Oman
|
🇬🇶 Equatorial Guinea |
🇴🇲 Oman |
| Tax System |
Worldwide
|
Territorial
|
| Tax Authority |
Direccion General de Impuestos |
Tax Authority of Oman |
| Authority Website |
— |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇬🇶 Equatorial Guinea |
🇴🇲 Oman |
| Top Personal Income Tax |
35.00%
|
0.00%
|
| Effective Top PIT Rate |
35.00%
|
0.00%
|
| Corporate Tax Rate |
25.00%
|
15.00%
|
| VAT / GST |
15.00% (VAT)
|
5.00% (VAT)
|
| Tax System |
Worldwide |
Territorial |
| Tax Treaties |
3 |
37 |
💰 INCOME TAX RATES
| Rate | Equatorial Guinea | Oman |
|---|
| Top PIT Rate |
35.00%
|
0.00%
|
| Effective Top PIT |
35.00%
|
0.00%
|
| Capital Gains Tax |
—
|
0.00%
|
| CG Notes |
— |
No separate capital gains tax. Corporate capital gains included in taxable income at 15%. |
| SS Employee |
— |
7.00% |
| SS Employer |
— |
11.50% |
🏦 WITHHOLDING RATES
| Type | Equatorial Guinea | Oman |
|---|
| Dividend WHT |
—
|
0.00%
|
| Interest WHT |
—
|
10.00%
|
| Royalty WHT |
—
|
10.00%
|
📋 OTHER TAXES
| Tax | Equatorial Guinea | Oman |
|---|
| Corporate Tax |
25.00%
|
15.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Equatorial Guinea | Oman |
|---|
| Personal Income Tax | Yes | No |
| Capital Gains Tax | Yes | No |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | Yes |
🌟 SPECIAL REGIMES
| Regime | Equatorial Guinea | Oman |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Equatorial Guinea | Oman |
|---|
| Residency Threshold |
183 days |
— |
| Residency Rules |
Resident if present 183+ days in a calendar year. |
No personal income tax currently. For corporate purposes, entities are taxable if they have a permanent establishment in Oman. |
| Filing Deadline |
— |
— |
| Auto Extension |
No |
No |
| Filing Notes |
— |
No personal tax filing. Corporate returns due within 4 months of fiscal year end. |