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Oman × Tax & International Structuring
Tax & International Structuring in Oman
Tax and structuring for businesses, investments and deals that cross borders. In Oman, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Oman for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Oman at a glanceGCC
Muscat · Tuesday 3 November
22:53
Local time
- Currency
- OMR
- Working week
- Sunday – Thursday
- Dialling code
- +968
- Region
- GCC
What the rules say in Oman
Tax & International Structuring, the essentials
From the Oman market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Partly source-checked30% of statements checked against a source7 checked against an official source8 checked against a secondary sourceChecked 2026-10-1913 held back until checked against an official source10 topics include AI-written statements, not source-checkedNot yet professionally reviewed
The standard income tax rate for companies in Oman is 15%.
Qualifying Omani proprietorships and LLCs (registered capital up to OMR 60,000, gross income up to OMR 150,000, an average of up to 25 employees, and outside excluded activities such as banking, insurance, transport and natural resource extraction) pay 3%. Income from the sale of petroleum is taxed at 55%.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate is 5%, in force since 16 April 2021 under Royal Decree 121/2020.
Exempt supplies include certain financial services, local passenger transport, education and residential rent. Zero-rated supplies include exports, international transport and basic food.PwC Worldwide Tax Summaries · checked 2026-10-19Oman imposes 10% withholding tax on royalties, consideration for research and development, consideration for the use of computer software, management fees and fees for services paid to foreign companies without a permanent establishment in Oman.
Withholding tax on dividends and interest has been suspended since a Royal Directive of 11 January 2023. Some services are excluded, and treaties may reduce rates.PwC Worldwide Tax Summaries · checked 2026-10-19Income tax in Oman is administered by the Oman Tax Authority (OTA).
Annual returns are due within four months of year-end, or three months for companies taxed at the 3% rate. Objections are filed with the OTA within 45 days of assessment.PwC Worldwide Tax Summaries · checked 2026-10-19Oman has introduced an income inclusion rule by Royal Decree 70/2024, effective from 1 January 2025, which taxes Omani parent entities of large multinational groups on low-taxed profits of their foreign constituent entities.
Groups with global consolidated revenue of at least EUR 750 million in at least two of the four preceding fiscal years; applies where the effective rate is below 15%. Executive regulations had not been issued when the source was reviewed.PwC Worldwide Tax Summaries · checked 2026-10-19Oman has enacted a personal income tax at 5% on annual taxable income above OMR 42,000, effective from 1 January 2028.
Tax residents, Omani and expatriate, are taxed on worldwide income; non-resident Omani citizens only on income from Oman. PwC's overview (last reviewed 7 July 2026) says executive regulations were yet to be issued.PwC Worldwide Tax Summaries · checked 2026-10-19
Read the full guide: Tax, accounting and audit
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Oman
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Oman.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Oman
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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