Various aspects of Taxation in Oman are:

• Registration with the Secretariat General of the Ministry of Finance is mandatory for all taxable entities
• A provisional return of income tax must be filed within 3 months of the applicable accounting period
• A uniform 15% income tax rate is applicable for all companies irrespective of nationality and size.
• The final tax return must be filed within 6 months of the applicable accounting period

The 3% tax rate is effective and is coupled with a requirement for SME taxpayers to file income tax returns.

Up to 30,000 OMR (Omani Riyals) - 0%

Above 30,000 OMR - 12%

For Enterprise - 3%

Others - 15%