🇴🇲 税务概览 — Oman
在Oman运营企业的企业所得税、增值税/商品及服务税及关键税务信息。
按结构分类的税务处理
Limited Liability Company (LLC)
LLCs in Oman are subject to 15% corporate income tax on worldwide income. Small companies with annual revenue below OMR 100,000 may qualify for a reduced 3% rate under certain conditions. VAT applies at 5% on most goods and services. No personal income tax. Withholding tax of 10% applies on payments to non-residents for royalties, management fees, and service fees. Dividends paid to non-residents are subject to 10% withholding tax. Oman has an extensive network of double tax treaties to mitigate cross-border tax burdens.
Closed Joint Stock Company (SAOC)
SAOCs are taxed identically to LLCs: 15% corporate income tax on worldwide income. The same VAT (5%), withholding tax (10% on royalties, management fees, and dividends to non-residents), and treaty relief provisions apply. SAOCs must file audited financial statements with the CMA annually, adding compliance cost but no additional tax.
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.