Oman Tax filing deadlines
Oman Tax filing deadlines: 2 deadline rules held, cited to 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: Income Tax FAQs. Last checked against the official source on 13 Oct 2026.
Official source: 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: Income Tax FAQs · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Oman for corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 16 Asian countries →
| Current value | 2 deadline rules |
|---|---|
| In force from | — |
| Official source | 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: Income Tax FAQs — Oman Tax Authority |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/om/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/om/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/om/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| Corporate income tax | Income tax return — taxpayers taxed at 15% Companies, permanent establishments and other taxpayers subject to income tax at the 15% rate. | annual | last day of the 4th month after the period ends | source silent; not moved, flagged | Income Tax FAQs — Oman Tax Authority “those who are subject to tax at 15% should submit their returns before the expiry of four months starting from the date of the end of the tax year” | 2026-10-13 |
| Corporate income tax | Income tax return — taxpayers taxed at 3% Small taxpayers eligible for the 3% rate. | annual | last day of the 3rd month after the period ends | source silent; not moved, flagged | Income Tax FAQs — Oman Tax Authority “the taxpayers who are subject at 3% should submit the return before the expiry of three months starting from the date of the end of the tax year” | 2026-10-13 |
Due in the next 120 days
No deadline under these rules falls in the next 120 days.
Business days exclude this country's weekly rest days (Friday, Saturday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
Not covered here
We hold no verified rule for these taxes in OM. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- VAT / GST: VAT return/payment deadline (reported as 30 days after the tax period) could not be anchored: the VAT Law PDF has no extractable text and the taxoman.gov.om VAT returns page returned no content.
- PAYE / payroll withholding: Not researched / unverified: no employer payroll income tax withholding found in force on taxoman.gov.om (a personal income tax law has been issued but its withholding dates were not verified).
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Other Oman series: policy interest rate · Value Added Tax (VAT) · VAT registration threshold · Minimum wage for Omani nationals in the private sector · Official public holidays · Consumer Price Index · Corporate income tax · Withholding tax rates · statutory interest rate · Personal income tax · Statutory social-insurance contributions
The same figure elsewhere: Pakistan · Qatar · Saudi Arabia · Singapore · South Korea · all 16