How Do You Object to a Tax Assessment in Oman?
A taxable person may object to a tax assessment before the Tax Authority chair within 45 days, then appeal to the committee, then to the court.
2026-09-29
What Are the Penalties for Tax Violations in Oman?
Oman's VAT penalties range from a 1% monthly additional tax to administrative fines of up to OMR 10,000, and a 300% penalty for tax evasion.
2026-09-29
What Is Oman's Excise Tax Rate and Which Goods Does It Cover?
Oman levies a 100% excise tax on tobacco, pork, alcoholic beverages and energy drinks, and 50% on carbonated and sweetened drinks.
2026-09-29
What Is Withholding Tax in Oman and What Income Does It Apply To?
Oman imposes a 10% withholding tax on royalties, management fees and dividends paid to non-residents, remitted by the 14th day of the following month.
2026-09-29
What Are the Conditions and Rate of Oman's Small Establishments Tax Regime?
Oman taxes a qualifying small establishment's income at 3% if its capital does not exceed OMR 50,000, income OMR 100,000, and employees 15.
2026-09-29
What Is the Corporate Income Tax Rate in Oman?
Oman imposes income tax on Omani companies and permanent establishments at 15%, with a special 55% rate on income from oil sales.
2026-09-29
How Is the VAT Return Filed in Oman?
Oman's VAT return must be filed within 30 days of the end of the tax period, and an amended return may be filed within 30 days of discovering an error.
2026-09-29
What Must a Tax Invoice in Oman Include?
Omani law requires a tax invoice for every supply with set particulars, but allows a simplified invoice for supplies valued under OMR 500 excluding tax.
2026-09-29
When Must a Business Register for VAT in Oman?
Mandatory VAT registration in Oman is triggered once supplies exceed OMR 38,500, with voluntary registration available above OMR 19,250 in supplies.
2026-09-29
What Is the VAT Rate in Oman and Which Supplies Are Exempt?
Oman's VAT applies at a standard 5% rate, alongside supplies that are fully exempt and others zero-rated under specific statutory conditions.
2026-09-29