01
Document overview
The core statute for company and permanent-establishment taxation, the tax base, rates, withholding and administration.
02
Scope and exclusions
Applies to
Applies to persons and income brought within Oman's statutory income-tax perimeter.
Limitations and exclusions
Oil and gas concessions, small enterprises, exemptions, treaties and special zones require separate qualification.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Oman Tax Authority. A catalogue record and editorial overview are published in four languages; no article-level text is yet published.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · August 24, 2026
Republication status
Only bibliographic data and an independent editorial overview are hosted. Terms for republication of the official text have not yet been cleared.
Change history
24 August 2026: source located and initial record, scope and exclusions added to the index.
06
Official primary source
Royal Decree 28/2009 · as amended · Oman Tax Authority
Only bibliographic data and an independent editorial overview are hosted. Terms for republication of the official text have not yet been cleared.
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