🇴🇲 Oman
Middle East, North Africa, Afghanistan & Pakistan ·
Oman has implemented statutory interest limitation rules and statutory country-by-country reporting requirements. The jurisdiction does not have controlled foreign company rules in place.Auto-generated summary of the verified data below; every fact traces to a source on this page.
4/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 5% on taxable income exceeding OMR 42,000. This will be effective from 1 January 2028 (Executive Regulations are yet to be issued) |
| Headline CIT rate | 15 |
| Standard VAT rate | 5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) |
| Headline individual capital gains tax rate | NA |
| Headline corporate capital gains tax rate | Gains on sales of securities listed on the Muscat Securities Market are exempt from taxation. Gains on transfers of other assets are taxable as ordinary income. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident: 10* / 10* / 10; * WHT on dividends and interest is permanently suspended. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Oman taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Tax residents (Omani citizens and expats) will be taxed on their worldwide taxable income. Non-resident Omani citizens will be taxed only on taxable income generated within Oman.”
Source: PwC Worldwide Tax Summaries — OmanProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 2 data points
| Is there a controlled foreign company rule in place? · Regime 1 | No |
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 38 data points
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | No |
| Is a de minimis threshold present? · Regime 1 | No |
| Is a de minimis threshold present? · Rule 1 | None |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Rule 1 | Yes |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Rule 1 | Yes |
| Exclusions based on payment characteristics? · Regime 1 | Yes |
| Exclusions based on payment characteristics? · Rule 1 | Yes |
| Exclusions based on recipient characteristics? · Regime 1 | Yes |
| Exclusions based on recipient characteristics? · Rule 1 | Yes |
| Financial accounting measure applied to rule · Regime 1 | Debt-to-equity |
| Financial accounting measure applied to rule · Rule 1 | Debt-to-equity |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net Interest Expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Net interest expense |
| Other mechanisms for providing taxpayers with relief where the MNE group has high levels of third party interest expense. · Regime 1 | Relief options focus on: Maximizing third-party debt Increasing equity to reduce D/E ratio Ensuring arm s-length related-party loans Careful entity structuring Maintaining strong transfer pricing documentation |
| Other mechanisms for providing taxpayers with relief where the MNE group has high levels of third party interest expense. · Rule 1 | Relief options focus on: Maximizing third-party debt Increasing equity to reduce D/E ratio Ensuring arm’s-length related-party loans Careful entity structuring Maintaining strong transfer pricing documentation |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Description of interest limitation rule · Regime 1 | If the debt-to-equity ratio exceeds 2:1 in the case of related-party debt, interest on the excess debt is not deductible for tax purposes. |
| Type of interest limitation rule · Regime 1 | Thin cap |
| Type of interest limitation rule · Rule 1 | Thin cap |
| Financial ratio referenced · Regime 1 | 8.4027777777777785E-2 |
| Financial ratio referenced · Rule 1 | 2:1 |
| Is the rule is applicable to third party debt? · Regime 1 | No |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Description of targeted rules · Regime 1 | Thin Capitalization / Debt-to-Equity Rule Arm s-Length Principle |
| Description of targeted rules · Rule 1 | Thin Capitalization / Debt-to-Equity Rule Arm’s-Length Principle |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | Yes |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | Yes |
| Year of introduction of the interest limitation rule · Rule 1 | 2009 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | OMR 300 million |
| Headquarter jurisidiction filing required from | 01-Jan-20 |