Middle East
Currency
OMR
Corporate Tax
15%
Personal Income Tax
0%
VAT / GST
5%
Standard rate; 3% for small businesses (revenue under OMR 1.5m).
No personal income tax.
Introduced 16 April 2021.
Dividends
10%
Interest
7%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
PASI: 18.5% (employer 10.5% + employee 8%) on Omani workers.
Capital Gains Tax
0%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
0% (municipal fees on rent)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~40
Key partners: UK, India, China, France, Qatar, UAE
DTAs generally reduce withholding to 5%–10%. GCC unified treaty applies among member states.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Economic Substance and transfer pricing rules apply.
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