International taxation · Regulatory layer

Official Double Tax Agreements Directory

The Tax Authority directory consolidates counterparties, signature dates, royal decrees, effective dates, protocols, a treaty-rate summary and MAP guidance.

Material typeOfficial tax guidance

Legal branchInternational taxation

Legal layerRegulatory layer

Source languageTax Authority publication; the source language depends on the document version

Review dateSeptember 13, 2026

Document overview

The Tax Authority directory consolidates counterparties, signature dates, royal decrees, effective dates, protocols, a treaty-rate summary and MAP guidance.

Scope and exclusions

Applies to

Serves as a starting point for determining whether an Omani tax treaty exists and is temporally applicable.

Limitations and exclusions

The directory does not replace the treaty text, protocols, MLI, residence rules, beneficial ownership, principal purpose test or relief procedure.

Official source

Oman Tax Authority · DTA directory · reviewed 13 September 2026 · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

WAWhatsApp TGTelegram