Oman · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Companies pay 15% corporate income tax on net taxable income, small enterprises that meet conditions such as revenue and headcount pay 3%, and oil and gas exploration companies pay 55% under their concession contracts. Since 2025, large multinational groups also pay a 15% domestic minimum top-up tax. VAT is 5% on most goods and services. There is no personal income tax yet: from 1 January 2028, individuals pay 5% on the part of their annual income above OMR 42,000, which the Tax Authority expects to leave about 99% of the population unaffected. Employers will withhold it from salaries.
- Corporate income tax is 15%, or 3% for qualifying small enterprises; VAT is 5%.
- From 1 January 2028, personal income above OMR 42,000 a year is taxed at 5% — only the excess.
- Large multinational groups pay a 15% domestic minimum top-up tax since 2025.
- Tax Authority — Tax rates
Tax Authority: the current corporate income tax rates.
- Tax Authority — Personal Income Tax FAQs
Tax Authority FAQs on the personal income tax that starts in 2028.
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).