Double-tax agreements · National law

Oman–Luxembourg Double Tax Agreement

Oman's bilateral agreement with Luxembourg for the avoidance of double taxation on income; signed on 16/10/2024 and approved domestically by Royal Decree 64/2024.

Material typeInternational tax agreement

Legal branchDouble-tax agreements

Legal layerNational law

Source languageOfficial Tax Authority record and linked text; the language and status of each text must be checked in the instrument itself

Review dateSeptember 13, 2026

Document overview

Oman's bilateral agreement with Luxembourg for the avoidance of double taxation on income; signed on 16/10/2024 and approved domestically by Royal Decree 64/2024.

Scope and exclusions

Applies to

Application depends on the instrument's provisions on covered persons and taxes, residence, permanent establishments, income categories, elimination of double taxation and entry into force. The official directory gives the effective date as 01/01/2026.

Limitations and exclusions

This record does not establish relief for a particular payment. The current text, all protocols, MLI/PPT effects, beneficial entitlement, tax residence, domestic procedure and the relevant tax period must be checked before use.

Official source

DTA · signed 16/10/2024 · Royal Decree 64/2024 promulgated 19/12/2024 · directory effective date 01/01/2026 · 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.

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