Top income tax
None
Territorial system
Corporate tax
15.0%
VAT
5.0%
standard rate
Tax residency
—
37 tax treaties
Oman tax profile
Data year: 2025
- Tax system
- Territorial No personal income tax currently (PIT of 5% on income above OMR 42,000 to take effect from Jan 2028). CIT of 15% on corporate profits. Territorial approach for foreign income.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 15.0%
- VAT
- 5.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 7.0%
- Social security (employer)
- 11.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 37
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- No personal income tax currently. For corporate purposes, entities are taxable if they have a permanent establishment in Oman.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- PwC Worldwide Tax Summaries - Oman (accessed Mar 23, 2026) CIT, VAT, no PIT, withholding rates