Country tax profile · 2026
Oman corporate tax
How Oman taxes corporate
The standard corporate profits tax in Oman is 15%. Standard corporate income tax rate is 15%. Small Omani companies meeting conditions may qualify for a reduced 3% rate. A personal income tax of 5% on individual annual income above OMR 42,000 was enacted by Royal Decree 56/2025, but it only takes effect on 1 January 2028 and is not in force in 2025 or 2026, so personal income remains untaxed.
Compiled by MyNomadWorld for Oman and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Oman's corporate tax compares
Oman's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Montenegro (15%) · Germany (15%) · Mauritius (15%) · Kuwait (15%)
Who is a tax resident of Oman?
Presence in Oman for 183 days or more in a tax year (relevant for future PIT and tax residency certificates; no PIT currently applies)
Related Oman taxes
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What is the corporate tax rate in Oman?
The standard corporate profits tax in Oman is 15%. Standard corporate income tax rate is 15%. Small Omani companies meeting conditions may qualify for a reduced 3% rate. A personal income tax of 5% on individual annual income above OMR 42,000 was enacted by Royal Decree 56/2025, but it only takes ef