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Oman VAT registration threshold

Oman VAT registration threshold is 38500 OMR, in force since 16 Apr 2021. Last checked against the official source on 10 Aug 2026.

The turnover at which VAT/GST registration becomes compulsory in Oman, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.

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Current value38500 OMR
In force from2021-04-16
Official sourceTax Authority Chairman's Decision Determining the Mandatory and Voluntary Registration Thresholds (issued under the VAT Law, Royal Decree No. 121/2020; OTA English translation), Article One: 'The Mandatory Registration Threshold in accordance with the provisions of Article (55) of the aforementioned Value Added Tax Law shall be (38,500) thirty-eight thousand and five hundred Omani Rials'; Article Two: voluntary threshold '(19,250) nineteen thousand two hundred and fifty Omani Rials' (Art. 61). VAT Law Art. 55: registration where 'the total value of supplies achieved at the end of any month in addition to the eleven months immediately preceding it, exceeds the Mandatory Registration Threshold', or the expected value over the month plus the eleven following it. Art. 57: 'Every person who has no Place of Residence in the Sultanate, shall register with the Authority, and that is from the date on which he is obliged to pay the Tax.' The Arabic Official Gazette text prevails over the translation.
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

PERIOD BASIS: a rolling 12-month test run both ways (VAT Law Art. 55): mandatory registration when the total value of supplies at the end of any month plus the eleven preceding months EXCEEDS OMR 38,500, or when the expected value over any month plus the eleven following months exceeds it. Art. 56 defines the count: taxable supplies EXCLUDING capital assets, PLUS goods/services received under the reverse-charge mechanism, PLUS intra-GCC supplies. Voluntary registration (Art. 61) from OMR 19,250 of supplies achieved OR EXPENSES spent, on the same backward/forward monthly tests. The amounts sit in a Chairman's Decision (approved by the Cabinet), not in the Law itself, and can be amended the same way. VAT applies at 5% since 16 April 2021 (Law published in Official Gazette 18 October 2020, in force 180 days later). NON-ESTABLISHED SUPPLIERS: nil threshold. Art. 57 obliges every person with no place of residence in Oman to register from the date he is first obliged to pay tax — i.e. from the first rial of taxable activity where no resident customer accounts for the tax. He may appoint an OTA-approved tax agent who replaces him in all tax liabilities and rights; the OTA's 'VAT Registration Procedures for Non-Resident Applicants' (December 2021) sets out registration via a resident or non-resident Responsible Person or a Tax Representative (non-residents have no Commercial Registration Number, so a separate application track applies). Where the Omani customer is a taxable person, the reverse charge shifts the liability and no supplier registration arises for that supply. IMPORTED DIGITAL SERVICES: no separate statutory regime or threshold. B2B imports of services are self-accounted by the resident taxable customer under the reverse charge. B2C electronic/digital supplies by non-residents to Omani consumers fall under Art. 57's nil threshold — registration from the first supply (the OTA's VAT Taxpayer Guide on Electronic Commerce, June 2023, covers the mechanics). Rate 5%. Traps: (1) The threshold count includes reverse-charge purchases and intra-GCC supplies and excludes capital-asset disposals — it is not plain turnover. (2) The test is monthly and rolling in BOTH directions; an expectation of crossing in the coming 12 months triggers registration before any actual crossing. (3) Nil threshold for non-residents — do not apply OMR 38,500 to them. (4) Initial registration was PHASED by turnover band (Executive Decision 2021/3 of 4 January 2021): >OMR 1,000,000 applied 1 Feb-15 Mar 2021 (registered from 16 Apr 2021); 500,000-999,999 from 1 Jul 2021; 250,000-499,999 from 1 Oct 2021; 38,500-249,999 applied 1 Dec 2021-28 Feb 2022 (registered from 1 Apr 2022) — so pre-April-2022 non-registration of a small business was lawful, and historical effective dates differ by band. (5) The voluntary threshold can be met on expenses alone. (6) A person making only zero-rated supplies may apply for exemption from registration (Art. 60). (7) Oman's rate is still 5% — do not import Bahrain's 10% move. (8) The OTA's English translation of the Chairman's Decision leaves the decision number blank ('No. / 2020'); cite it by title and by its enabling articles (55 and 61), and treat the Arabic gazette text as operative. (9) Related persons with similar or correlated activities are aggregated and registered by the Authority if their combined annual supplies exceed the threshold (Art. 59).

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