Oman Tax & Regulatory Profile
| Tax Head / Feature | Statutory Rate | Key Provisions & Rules |
|---|---|---|
| Corporate Income Tax (CIT) | 15% | Standard corporate tax on all commercial entities; 3% for qualified micro/SMEs. |
| Value Added Tax (VAT) | 5% | Implemented in April 2021 with zero-rated basic food and medical items. |
| Withholding Tax (WHT) | 10% | Dividends and interest temporarily suspended; 10% on royalties and service fees. |
| Zakat Contribution | Voluntary | Not statutorily levied through the corporate tax system. |
| Real Estate / Property Duty | 3% | Real estate registration fee administered by Ministry of Housing. |
| Transfer Pricing Framework | OECD Aligned | Executive regulations require Master file, Local file and CbCR. |
| E-Invoicing Mandate | Mandatory | Mandatory e-Invoicing system rollout commenced in 2024. |
| Currency & Fiscal Year | OMR (Omani Rial) | Calendar year or corporate financial accounting year. |
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