Oman Corporate Tax Guide: Rates & Filing Obligations
All companies registered in Oman, including 100% foreign-owned LLCs and SPCs, are subject to Oman Tax Authority income tax regulations.
Corporate Tax Rates in Oman
Oman applies a flat corporate income tax rate of 15% on taxable income exceeding OMR 30,000 for standard commercial enterprises.
| Company Type | Standard Tax Rate | Small Business Rate (Under OMR 100k revenue) |
|---|---|---|
| Mainland LLC / SPC | 15% | 3% (subject to conditions) |
| Foreign Branch Office | 15% | 15% |
| Free Zone Enterprise (Sohar, Salalah, Duqm) | 0% (Tax Holiday up to 25-30 yrs) | 0% |
Frequently Asked Questions
Clear answers to common questions
What is the corporate tax rate in Oman?
The standard corporate income tax rate in Oman is 15%.
When is the annual corporate tax return due in Oman?
The final tax return (Form IT-2) must be filed within 4 months of the end of the financial year (by April 30 for calendar year companies).