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Oman public holidays 2026, VAT rate and tax data

Oman: VAT rate 5% since 16 Apr 2021; 7 public holidays in 2026 (next: National Day, 25 Nov 2026); corporate tax rate 15%; policy interest rate 4.5%; inflation rate (CPI) 3.2%.

12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency OMR.

verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.

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LiveSample answer · GET /v1/om/vat

  "country" "OM"
  "series" "vat"
  "value" 5
  "unit" "percent"
  "effective_from" "2021-04-16"
  "last_confirmed" "2026-10-05"
  "source" 
    "name" "Oman Tax Authority"
    "url" "https://tms.taxoman.gov.om/portal/vat-faqs"
  

Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"om","amount":1000}.

Oman public holidays 2026

7 days in 2026; next: National Day on 25 Nov 2026. Official source: Ministry of Labour / Council of Ministers · last verified 24 Jul 2026

Estimated 2 Substitute 5

DateHolidayStatusSource
15 Jan 2026 Thu Accession Day - the day His Majesty the Sultan assumed power
observed Thursday 15 January 2026
Substitute Ministry of Labour / Council of…
18 Jan 2026 Sun Al Isra' wal Mi'raj
27 Rajab 1447; observed Sunday 18 January 2026
Substitute Ministry of Labour / Council of…
19 Mar 2026 Thu Eid al-Fitr
holiday Thu 19 Mar to Mon 23 Mar 2026 (29 Ramadan 1447 onward), work resumes Tue 24 Mar; moon-sighting dependent
Estimated Ministry of Labour / Council of…
26 May 2026 Tue Eid al-Adha
holiday Tue 26 May to Sat 30 May 2026 (9 Dhu al-Hijjah 1447 onward), work resumes Sun 31 May; moon-sighting dependent
Estimated Ministry of Labour / Council of…
18 Jun 2026 Thu Hijri (Islamic) New Year
1 Muharram 1448, observed Thursday 18 June 2026
Substitute Ministry of Labour / Council of…
27 Aug 2026 Thu Birthday of the Prophet Muhammad
12 Rabi' al-Awwal 1448, observed Thursday 27 August 2026
Substitute Ministry of Labour / Council of…
25 Nov 2026 Wed National Day
statutory date 20-21 November, observed on these dates for 2026; two-day holiday Wed 25 and Thu 26 November 2026
Substitute Ministry of Labour / Council of…

Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.

Every current Oman value

SeriesCurrentIn force fromOfficial sourceLast verified
CBO Repo Rate (interest rate on repurchase operations with the Central Bank of Oman) 4.5 percent 2026-09-17 Rendered from the official CBO news page (SharePoint body… last verified 22 Sep 2026
Value Added Tax (VAT) 5 percent 2021-04-16 Oman Tax Authority last verified 5 Oct 2026
VAT registration threshold 38500 OMR 2021-04-16 Tax Authority Chairman's Decision Determining the Mandatory… last verified 10 Aug 2026
Minimum wage for Omani nationals in the private sector 5 figures held on this page 2013-07-01 Ministerial Order (Decision) No. 222 of 2013 fixing the… last verified 24 Jul 2026
Official public holidays (free API) 7 days held 2026-01-01 Ministry of Labour / Council of Ministers last verified 24 Jul 2026
Consumer Price Index 3.2 percent (year-on-year change in the general Consumer Price Index, base 2018 = 100) 2026-09-01 NCSI Consumer Price Inflation report, September 2026… last verified 26 Oct 2026
Corporate income tax 15 percent 2017-01-01 Income Tax Law promulgated by Royal Decree No. 28/2009 (as… last verified 24 Jul 2026
Withholding tax rates secondary 0–10% across 5 withholding taxes — no single rate 2023-01-11 Oman Tax Authority, Tax Portal, "Withholding Tax": tax is… last verified 14 Aug 2026
Legal return on commercial loans and debts (العائد على قرض أو دين تجاري) 6 percent 2025-10-05 Ministry of Commerce, Industry and Investment Promotion… last verified 10 Aug 2026
Personal income tax no single figure — Oman Tax Authority last verified 24 Jul 2026
Statutory social-insurance contributions secondary 0–18.5% across 6 contribution branches 2026-01-01 Social Protection Law promulgated by Royal Decree 52/2023… last verified 11 Aug 2026
Tax filing deadlines 2 deadline rules — 2 rules, each cited to its own official source… last verified 28 Oct 2026

Rate schedules and breakdowns

Minimum wage for Omani nationals in the private sector

5 figures held on this page · in force from 2013-07-01 · Official source: Ministerial Order (Decision) No. 222 of 2013 fixing the Minimum Wage for Omani… · last verified 24 Jul 2026

scopeOmani nationals in the private sector only
basic wage225
allowances100
total monthly minimum325
expatriate workers

Withholding tax rates

0–10% across 5 withholding taxes — no single rate · in force from 2023-01-11 · Official source: Oman Tax Authority, Tax Portal, "Withholding Tax": tax is imposed on income… · last verified 14 Aug 2026 secondary

Rates by payment type

keylabelrateapplies toeffective fromSource
dividendsDividends (statutory 10%, suspended - nothing levied)0dividends distributed by Omani companies to foreign persons without an Omani permanent establishment2023-01-11Royal Directive of 11 January 2023…
Rate 0 reflects what is LEVIED, not what the statute says: the 10% head introduced by RD 9/2017 remains in the law but has collected nothing since 6 May 2019 and was suspended without sunset by the January 2023 Royal Directive. Were the suspension ever lifted, the statutory 10%…
interestInterest (statutory 10%, suspended - nothing levied)0interest paid to foreign persons without an Omani permanent establishment2023-01-11Royal Directive of 11 January 2023, as…
Same footing as dividends: suspended since 6 May 2019, made sunset-free in January 2023. Interest is paid gross in practice.
royaltiesRoyalties10royalties paid to foreign persons without an Omani permanent establishment, including consideration for research and development and for the use of or right to use computer software—Oman Tax Authority, Tax Portal…
Fully in force - the suspensions do NOT extend to royalties. 10% of the gross amount, withheld by the Omani payer. Lease of ships, aircraft and aircraft engines was carved out of this head by suspension effective 29 December 2022.
management-feesManagement fees10management fees paid to foreign persons without an Omani permanent establishment—Oman Tax Authority, Tax Portal…
service-feesFees for the provision of services10consideration for the provision of services paid to foreign persons without an Omani permanent establishment, subject to the exclusions defined in the Executive Regulations and OTA guidance—Oman Tax Authority, Tax Portal…
This head is IN FORCE (the dividend/interest suspension does not cover it), but its scope is narrowed by defined exclusions in the Executive Regulations and OTA guidance - categories such as conference participation, training, transport, insurance, reinsurance, airline tickets…

Statutory social-insurance contributions

0–18.5% across 6 contribution branches · in force from 2026-01-01 · Official source: Social Protection Law promulgated by Royal Decree 52/2023 (Sultanate of Oman)… · last verified 11 Aug 2026 secondary

keylabelrate totalrate employeerate employerunitbasecurrency
old_age_disability_deathتأمين الشيخوخة والعجز والوفاة / Old-age, disability and death insurance — OMANI NATIONALS18.57.511percentThe insured person's monthly wage, within a contribution wage range of OMR 180 to OMR 3,000 a month — a floor as well as a ceiling. APPLIES TO OMANI NATIONALS. A non-Omani private-sector employee is outside this branch; a GCC national working in Oman is covered under the unified GCC insurance-protection arrangement and contributes to their home State's scheme.OMR
THE LARGEST BRANCH ON BOTH SIDES AND THE ONE THE 2023 REFORM CHANGED MOST. Royal Decree 52/2023 did not merely rename the scheme: it unified previously separate Omani pension funds, extended coverage, and reset the contribution structure into the branch-by-branch form shown…
occupational_injury_diseaseتأمين إصابات العمل والأمراض المهنية / Work injury and occupational disease insurance — employer only101percentThe insured person's monthly wage, subject to the same OMR 3,000 maximum. Currently applied in respect of Omani employees; extension to non-Omani workers is on a deferred commencement (see the notes).OMR
Employer-only, flat, and not risk-rated by industry. THE IMPORTANT POINT IS TIMING, NOT RATE: occupational-injury cover for NON-OMANI workers is on a deferred commencement under Royal Decree 60/2025, running to five years from the issue of Royal Decree 52/2023 — so an employer…
employment_securityتأمين الأمان الوظيفي / Employment security (job-security) insurance — OMANI NATIONALS10.50.5percentThe insured person's monthly wage, within the OMR 180 to OMR 3,000 contribution range. Omani nationals.OMR
The only matched branch in the Omani scheme — 0.5% each side. It funds income support for an Omani national who loses employment, and is the Omani counterpart of Bahrain's unemployment insurance and Saudi Arabia's SANED. Small in cash terms but a distinct branch with its own…
maternity_leave_insuranceتأمين إجازة الأمومة / Maternity leave insurance — employer only, and it reaches non-Omani employees too101percentThe employee's monthly wage, subject to the OMR 3,000 maximum. Applied in respect of employees generally, not only Omani nationals — this is one of the few branches that reaches the expatriate workforce.OMR
CHARGED ON THE WHOLE INSURED PAYROLL, NOT ON WOMEN, AND NOT ONLY ON OMANIS. 1% employer-only for every covered employee regardless of sex or nationality, pooling the cost of statutory maternity leave so that it does not fall on the individual employer of a woman who takes it…
sick_and_other_leave_insuranceتأمين الإجازات المرضية وغيرها / Sick and other leave insurance — employer only101percentThe employee's monthly wage, subject to the OMR 3,000 maximum.OMR
CONFIRM COMMENCEMENT BEFORE APPLYING THIS RATE. The branch rate is 1% of wage, employer-only, and is not in dispute. What IS uncertain at this record's date is whether it is being collected: Royal Decree 60/2025 moved commencement from July 2025 to July 2026, which has now…
end_of_service_gratuity_non_omaniمكافأة نهاية الخدمة لغير العمانيين / End-of-service gratuity for non-Omani employees — employer liability, no contribution rate (until the 2027 savings scheme)—0—percentNot a percentage of monthly payroll and not paid to any fund. A terminal lump sum owed by the employer directly to the employee on the basis of length of service and basic wage, under the Labour Law: one month's basic wage for each year of service, with pro-rating for part years.OMR
THIS IS THE OPERATIVE END-OF-SERVICE POSITION FOR OMAN'S EXPATRIATE WORKFORCE AS AT THIS RECORD'S DATE, AND IT CARRIES NO RATE. rate_employer is null because the obligation is an accrual against a future lump sum rather than a monthly contribution. Nothing is deducted from the…

Tax filing deadlines

2 deadline rules · in force from — · Official source: 2 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026

keytaxobligationlabelfrequencyapplies toconfidencelast confirmedSource
cit-return-15pctcitreturnIncome tax return — taxpayers taxed at 15%annualCompanies, permanent establishments and other taxpayers subject to income tax at the 15% rate.primary2026-10-28Income Tax FAQs
'Before the expiry of four months' from year end modelled as the last day of the fourth month (31 December -> 30 April). Exact only for month-end tax years.
cit-return-3pctcitreturnIncome tax return — taxpayers taxed at 3%annualSmall taxpayers eligible for the 3% rate.primary2026-10-28Income Tax FAQs
'Before the expiry of three months' modelled as the last day of the third month after year end (31 December -> 31 March).

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Compare each figure with the other Asian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions · Tax filing deadlines

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What makes this different

Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.