Top income tax
None
Territorial system
Corporate tax
15.0%
VAT
5.0%
standard rate
Tax residency
ā
44 tax treaties
Oman tax profile
Data year: 2026
- Tax system
- Territorial No personal income tax in 2026. Royal Decree 56/2025 (Personal Income Tax Law) introduces a flat 5% tax on net taxable income above OMR 42,000 per year from 1 January 2028. Corporate income tax is 15% on net taxable profits (3% for qualifying small enterprises). Omani-formed entities are taxed on worldwide income; branches and other permanent establishments on Oman-source income. Standard VAT is 5%.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 15.0%
- VAT
- 5.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 8.0%
- Social security (employer)
- 14.5%
- Social security cap (annual)
- OMR 36,000
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 10.0%
- Treaty count
- 44
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- No personal income tax in 2026. From 2028, PwC reports tax residents (Omani citizens and expatriates) on worldwide taxable income and non-resident Omani citizens on Oman-source income; executive regulations under the PIT Law are still pending. Corporate tax follows permanent establishment and entity-formation rules under the Income Tax Law.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 ā 12-31
Sources
- Tax Authority of Oman ā Tax rates (accessed Oct 9, 2026) CIT 15% (3% SME), VAT 5%, WHT categories
- Tax Authority of Oman ā Double tax agreements (accessed Oct 9, 2026) 44 bilateral DTAs listed with effective dates
- Social Protection Fund ā contribution rates (accessed Oct 9, 2026) Omani employee and employer SPF branch rates
- Royal Decree 56/2025 ā Personal Income Tax Law (accessed Oct 9, 2026) 5% PIT above OMR 42,000 effective 1 January 2028
- PwC Worldwide Tax Summaries ā Oman (accessed Oct 9, 2026) CIT scope, WHT suspension, Pillar Two IIR, PIT from 2028