Tax & VAT in Oman, by the numbers.
Oman's tax regime is one of the lightest in the GCC — 3% corporate tax for SMEs, 5% VAT, no personal income tax, no capital gains tax. But the registration and filing obligations are real, the penalties for missing them are sharp, and the rules around withholding tax on cross-border payments catch most foreign founders by surprise. Marhaba handles tax card registration, VAT registration where required, and ongoing filings through our accounting partners.
Every rate that applies to your Omani company.
Use this as a quick-reference card. Specific eligibility, exemptions, and treaty positions vary — confirm against your activity in the discovery call.
Corporate Income Tax
Value Added Tax (VAT)
Withholding Tax (cross-border)
Personal Income Tax
Withholding tax is the single biggest tax surprise for foreign founders. The first time you invoice your Omani company from your home country (for management services, IP licensing, or director fees), you discover that 10% has been withheld at source. Sometimes a treaty can recover it; sometimes it can't. Plan the structure before the first payment, not after.
Filing calendar, at a glance.
Late filings carry penalty fees and interest. Most are avoidable with a calendar — and that's effectively what your PRO retainer and accounting partner are buying you.
Corporate income tax return
For a calendar-year company, the deadline is 30 April. Includes full financial statements, related-party disclosures, and any treaty relief claims.
VAT return
For VAT-registered companies. Submitted online through the Oman Tax Authority portal. Quarterly periods aligned to the calendar year.
Withholding tax return
Filed each time a payment subject to withholding tax is made to a non-resident. Includes treaty-relief claims if applicable.
Tax card renewal
The tax card itself renews periodically with the Oman Tax Authority. Marhaba's PRO retainer tracks this alongside CR and OCCI renewals.
From tax card to annual filing.
Tax registration and the first year of compliance are typically split between Marhaba (registration, filings coordination, advisory) and our accounting partners (bookkeeping, tax return preparation, audit where required).
Tax card registration
Registered with the Oman Tax Authority alongside your commercial registration. Issued automatically as part of every Marhaba formation package (Start, Launch, Grow). Required before any tax return can be filed.
VAT registration
Mandatory once you cross OMR 38,500 in rolling annual taxable supplies. We monitor your revenue trajectory (or you flag it) and register within the 30-day statutory window. Voluntary registration is available earlier if it benefits your input-VAT recovery.
Bookkeeping
Handled through our accounting partners on monthly cycles. Reconciliations, ledger maintenance, VAT-line tagging if you're registered, payroll bookings. Output is a clean trial balance ready for tax-return preparation.
VAT return preparation & filing
VAT return prepared from the monthly books, reviewed for input-output reconciliation, and filed within 30 days of quarter-end. Any refunds claimed; any liabilities paid.
Income tax return & financial statements
Annual financial statements prepared (audited where required by the activity or revenue threshold). Corporate income tax return computed and filed within four months of financial year-end. SME 3% regime claimed where eligible.
Withholding tax filings
Every time a payment subject to withholding tax is made to a non-resident, the return is filed within 14 days. Treaty-relief claims included where the recipient is in a treaty jurisdiction. Marhaba flags exposure before payments, not after.
Tax registration is included in formation. Ongoing work is priced clearly.
Tax card registration is part of every Marhaba formation package. Beyond that, ongoing tax compliance pricing depends on what you actually need — bookkeeping, VAT returns, income tax returns. We don't bundle services you don't need.
Marhaba Business Solutions LLC provides registration and coordination services. Bookkeeping, tax return preparation, and audit work are executed by our accounting partners who hold the relevant Oman Tax Authority licences. The licensed accountant retains formal responsibility for tax filings; Marhaba retains the client relationship and accountability for service delivery. Tax positions, audit risk, and any disputes with the Oman Tax Authority rest with the registered taxpayer.
Honest answers, no sales spin.
What is the corporate tax rate in Oman?
When is my company required to register for VAT in Oman?
What's the difference between a tax card and VAT registration?
When do Omani companies need to file annual tax returns?
Does Oman have withholding tax on payments abroad?
Are there tax incentives in Oman's free zones?
Do Omani companies need their accounts audited?
Can I reclaim VAT paid on business inputs?
What happens if I file or pay tax late in Oman?
Thirty minutes to map out your tax obligations.
No obligation, no pitch. Tell us your projected revenue, expense mix, and cross-border payment plans — we'll come back with a clear picture of your tax exposure and a fixed quote within 24 hours.