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Oman Withholding tax rates

Oman Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 14 Aug 2026.

The withholding tax Oman levies on payments to foreign persons without an Omani permanent establishment under Article 52 of the Income Tax Law (Royal Decree 28/2009, as amended by Royal Decree 9/2017) - 10% on royalties, management fees, R&D consideration, computer software and service fees - with the dividend and interest heads suspended (permanently, per the January 2023 Royal Directive). Domestic statutory rates before any double-tax agreement relief. Administered by the Oman Tax Authority.

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Current valuestructured — see the API
In force from2023-01-11
Official sourceOman Tax Authority, Tax Portal, "Withholding Tax": tax is imposed on income generated in Oman by a foreign person without a permanent establishment there, on seven heads — royalties; consideration for carrying on researches and development; consideration for the use or right to use of computer software; fees for management; dividends; interests; performance of services — and "Any taxpayer or any government body who pays or credits to the account any amounts of the aforementioned types of income shall deduct the tax at the rate of 10% of the total amount paid or credited to the account". The statutory head is Article 52 of the Income Tax Law promulgated by Royal Decree 28/2009, as amended by Royal Decree 9/2017, published by the Tax Authority itself at https://tms.taxoman.gov.om/portal/documents/20126/1455217/Income+Tax+Law+(English+Version).pdf. NOTE: the Tax Authority's page states the statutory position. Dividends and interest are served at 0 because they are separately SUSPENDED by the Royal Directive of 11 January 2023, which that page does not reflect; see the per-head sources.
Last verified2026-08-14
Verificationsecondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access).
Royalties, management fees and fees for services are read from the Oman Tax Authority's own Withholding Tax page and from the Income Tax Law it publishes: those three are primary. Dividends and interest are served at 0 on secondary evidence only — the statutory 10% head remains in the law and the Tax Authority's page still lists it, and the suspension that stops it being levied rests on the Royal Directive of 11 January 2023, for which no Omani official publication was reachable. That asymmetry is why the series as a whole is still marked secondary.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Oman's Income Tax Law names one rate - 10% of gross - but applies it to some payment heads and not others, and two heads that exist in the statute (dividends and interest) are suspended and collect nothing. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Oman's double-tax agreements can reduce the 10% heads further, and whether relief is available depends on the recipient's residence and beneficial ownership. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. THE SUSPENSION HISTORY MATTERS: Royal Decree 9/2017 extended WHT to dividends, interest and service fees at 10% from late February 2017. Collection on dividends and interest was suspended from 6 May 2019 (initially for three years, then extended), and on 11 January 2023 a Royal Directive ordered the complete suspension of WHT on dividends and interest paid to non-resident investors with no sunset date - practitioner consensus describes it as permanent. The statutory 10% remains on the books; what is levied is nil, and the entries below carry rate 0 for that reason. WHT on the lease of ships, aircraft and aircraft engines was separately suspended effective 29 December 2022. The series effective_from is 11 January 2023, the Royal Directive that fixed the current shape of the regime (dividends/interest at nil, other heads at 10%).

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