Oman
Western Asia · OM · 34 treaties
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | Oman Remote Work Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in Oman during the tax year (continuous or intermittent)
The official rule is a simple day-count test with no citizenship or domicile tail in the guidance. On the official guidance provided, leaving Oman and staying under the 183-day threshold is enough to stop being tax resident.
Source: Oman Tax Authority (via OECD CRS tax residency profile)
Tax treaty network (34)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | — | — | — |
| Belarus | — | — | — |
| Brunei | — | — | — |
| Canada | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| France | — | — | — |
| Hungary | — | — | — |
| India | — | — | — |
| Iran | — | — | — |
| Italy | — | — | — |
| Japan | — | — | — |
| South Korea | — | — | — |
| Lebanon | — | — | — |
| Mauritius | — | — | — |
| Moldova | — | — | — |
| Morocco | — | — | — |
| Netherlands | — | — | — |
| Pakistan | — | — | — |
| Portugal | — | — | — |
| Seychelles | — | — | — |
| Singapore | — | — | — |
| South Africa | — | — | — |
| Sudan | — | — | — |
| Switzerland | — | — | — |
| Syria | — | — | — |
| Spain | — | — | — |
| Thailand | — | — | — |
| Tunisia | — | — | — |
| Turkey | — | — | — |
| United Kingdom | — | — | — |
| Uzbekistan | — | — | — |
| Vietnam | — | — | — |
| Yemen | — | — | — |