01
Document overview
The official summary table helps compare domestic withholding with treaty rates by income type and treaty partner.
02
Scope and exclusions
Applies to
Used for the stated tax procedure or taxpayer category together with the current law, regulations and portal conditions.
Limitations and exclusions
The table does not establish a particular recipient's entitlement: the treaty and protocol, residence, beneficial ownership, permanent establishment and claim procedure must be checked.
04
Official source
Oman Tax Authority · Summary of WHT rates under tax treaties in force · Oman Tax Authority
September 13, 2026
Open official source ↗