Oman · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Companies and permanent establishments file annual corporate income tax returns with the Tax Authority, at 15% or the 3% small-enterprise rate. VAT registration is mandatory once annual supplies reach OMR 38,500 and voluntary from OMR 19,250, and the standard rate is 5%, with zero-rating and exemptions for listed goods and services. Multinational groups with consolidated revenue of at least €750 million pay the 15% domestic minimum top-up tax for fiscal years starting from 1 January 2025. From 2028, employers will also withhold the new 5% personal income tax on salaries above OMR 42,000 a year.
- VAT: mandatory registration from OMR 38,500 of annual supplies; standard rate 5%.
- Corporate income tax returns are filed annually; the rate is 15%, or 3% for qualifying small enterprises.
- Employers withhold the 5% personal income tax from 2028.
- Tax Authority
Tax Authority portal: income tax, VAT, excise and e-services.
- Tax Authority — VAT FAQs
Tax Authority VAT FAQs.
Government portals
- Oman Tax Authority — Corporate income tax, VAT, excise and the personal income tax from 2028.
- Ministry of Labour — Work permits, Omanisation and labour services (in Arabic).
- Royal Oman Police eVisa — Visit, tourist and residence visa applications online.
- Directorate General of Customs — Import and export procedures and customs services (in Arabic).