Taxation · Regulatory layer

Income Tax Law

The core statute for company and permanent-establishment taxation, the tax base, rates, withholding and administration.

Material typeRoyal Decree

Legal branchTaxation

Legal layerRegulatory layer

Source languageOfficial Arabic materials and the Tax Authority-published English text

Review dateSeptember 13, 2026

Document overview

The core statute for company and permanent-establishment taxation, the tax base, rates, withholding and administration.

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.

Official source

Royal Decree 28/2009 · as amended · 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.

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