Tax & Accounting
Guides to Oman tax, accounting, registrations, returns, audits and financial compliance.
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Oman Free Zone Tax Exemptions Under Royal Decree 38/2025: Eligibility, Compliance and Limits
Understand Oman free-zone income-tax exemptions under Royal Decree 38/2025, including the 10-year period, conditional renewals, excluded sectors, VAT, customs and filing duties.
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Oman Withholding Tax: Services, Software, Management Fees and Treaties
OMAN CROSS-BORDER TAX Oman Withholding Tax: Services, Software, Management Fees and Treaties Oman withholding tax can apply when an Oman taxpayer or government body pays or credits specified Oman-source income to a non-resident person that has no permanent establishment in Oman. The usual statutory rate is 10% of the gross amount for categories covered by…
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VAT Registration in Oman: Thresholds, Documents and Filing Duties
OMAN VAT GUIDE VAT Registration in Oman: Thresholds, Documents and Filing Duties Oman VAT registration depends on taxable supplies, the status of the supplier and the rolling 12-month registration tests. The standard VAT rate is 5%. For a resident business, mandatory registration generally starts at OMR 38,500 of annual taxable supplies, while voluntary registration may…
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Fawtara Oman 2027: Mandatory E-Invoicing Dates and Requirements
OMAN VAT AND E-INVOICING Fawtara Oman 2027: Mandatory E-Invoicing Dates and Requirements Oman is introducing Fawtara, an electronic tax-invoicing system connected to VAT compliance. Tax Authority Decision 189/2026 sets the general implementation dates by annual supplies: 1 April 2027 for VAT-registered taxpayers above OMR 5 million, and 1 October 2027 for VAT-registered taxpayers at or…
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Do Inactive Companies in Oman Still File Tax Returns?
OMAN COMPANY TAX Do Inactive Companies in Oman Still File Tax Returns? Yes, generally. A company does not stop having an income-tax filing obligation merely because it had no sales, no profit, no employees or no activity during the year. The Oman Tax Authority states that a taxpayer that did not practise the activity and…
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Oman Tax Cleanup for Late Returns and Expired Tax Cards
OMAN TAX FILES Oman Tax Cleanup for Late Returns and Expired Tax Cards “Tax cleanup” is a practical description for reviewing and correcting a company’s tax registrations, returns, payments, penalties, Tax Card position and portal records. It is not a separate Oman Tax Authority certificate. This article explains the order in which a late or…
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Corporate Tax Return Filing in Oman
ANNUAL TAX RETURN SUPPORT Corporate Tax Return Filing in Oman A company taxed at the standard 15% rate normally files its annual income-tax return within four months after the end of its tax year or accounting period. A qualifying 3% establishment generally files within three months. A loss, no trading activity or a claimed exemption…
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Oman Tax Card Renewal: Requirements, Fee and Process
OMAN TAX CARD SUPPORT Oman Tax Card Renewal: Requirements, Fee and Process An Oman Tax Card proves that a company or establishment is registered for income tax. The official fee is OMR 10 and the card is valid for two years. Renewal is completed through the Oman Tax Authority portal, but unresolved returns, incorrect company…
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Oman Personal Tax for Freelancers, Remote Workers and Traders
Short answer: Oman has no general personal income tax in force in 2026. The new Personal Income Tax Law starts on 1 January 2028. It can affect high-income freelancers, remote workers, traders and investors. From 2028, the first OMR 42,000 of gross income sits below the law’s net-income threshold. A 5% rate applies to taxable…
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Corporate Tax, VAT and Withholding Tax Across the GCC: A Practical Comparison
A GCC corporate tax comparison can look simple when it is reduced to six headline rates. In practice, the result depends on much more. Ownership, taxable presence, business activity, VAT registration, cross-border payments, customs, free-zone conditions and filing duties can all change the real cost. This guide compares the United Arab Emirates, Saudi Arabia, Qatar,…