🇴🇲 Oman的企业所得税

基本税率：15%

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.

关键信息

避免双重征税协定: 40
国际组织成员: GCC, WTO, UN, Arab League, Greater Arab Free Trade Area
法律体系: Civil law with Sharia elements
财政年度: January – December

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.