Oman VAT rate
Oman's standard rate of value added tax, levied under the VAT Law promulgated by Royal Decree No. 121/2020 and administered by the Oman Tax Authority (OTA). Oman was the fourth GCC state to implement VAT under the GCC Unified VAT Agreement. The rate is a single standard rate with a defined list of zero-rated and exempt supplies.
| Current value | 5 percent |
|---|---|
| In force from | 2021-04-16 |
| Official source | Oman Tax Authority — VAT FAQs: "The standard rate of tax will be 5% on most goods and services, with a few exceptions"; VAT Law issued by Royal Decree 121/2020 (OTA VAT Law & Regulations index) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard VAT rate 5%, in force from 16 April 2021 — the brief's figures are confirmed. Instrument chain: Royal Decree No. 121/2020 issuing the Value Added Tax Law, signed 24 Safar 1442 / 12 October 2020, published in Official Gazette No. 1362 on 18 October 2020, with a commencement article providing that the decree enters into force 180 days after publication — 18 Oct 2020 + 180 days = 16 April 2021, which is the date Oman actually began charging VAT. The OTA's own law index (https://tms.taxoman.gov.om/portal/vat-law-regulations) lists Royal Decree 121/2020 plus the implementing instruments: Decision No. 53/2021 (Executive Regulations), amended by Decisions 456/2022, 521/2023 and 81/2025; Chairman's Decision 3/2021 (phased registration dates); Decision 1/2021 (mandatory and voluntary registration); Decisions 65/2021 and 89/2022 (zero-rated food commodities). Mandatory registration threshold OMR 38,500 of annual supplies (voluntary OMR 19,250); returns are quarterly. Oman has an unusually long exemption list by GCC standards (financial services, residential rent, local passenger transport, healthcare, education). The 5% rate has NOT been changed since introduction — unlike Saudi Arabia, Oman has not raised its GCC-framework rate. ACCESS NOTE: the OTA portal (tms.taxoman.gov.om) serves substantive text only on leaf pages; the top-level /portal/vat-tax and /portal/web/taxportal/tax-services/vat URLs are navigation shells with no rate on them, and the linked law PDFs are not machine-readable from this location. Cite the VAT FAQs leaf page for the rate.
Get it programmatically
curl https://asiaref.dev/v1/om/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/om/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/om/vatOther Oman series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates