TaxOman · international taxation
A four-language catalogue of treaties and protocols from the Oman Tax Authority's official directory, with signature dates, royal decrees, effective dates and clear application boundaries.
Oman · international taxation
Choose a country or protocol. A particular payment requires review of the treaty text, protocols and applicable MLI provisions.
International tax agreement
Oman's bilateral agreement with France for the avoidance of double taxation on income; signed on 01/06/1989 and approved domestically by Royal Decree 45/1990.
Tax-treaty protocol
An officially registered protocol to Oman's treaty with France; signed on 22/10/1996 and approved domestically by Royal Decree 104/1996.
Tax-treaty protocol
An officially registered protocol to Oman's treaty with France; signed on 08/04/2012 and approved domestically by Royal Decree 44/2012.
International tax agreement
Oman's bilateral agreement with India for the avoidance of double taxation on income; signed on 02/04/1997 and approved domestically by Royal Decree 29/1997.
Tax-treaty protocol
An officially registered protocol to Oman's treaty with India; signed on 27/01/2025 and approved domestically by Royal Decree 36/2025.
International tax agreement
Oman's bilateral agreement with Tunisia for the avoidance of double taxation on income; signed on 16/11/1997 and approved domestically by Royal Decree 10/1998.
International tax agreement
Oman's bilateral agreement with United Kingdom for the avoidance of double taxation on income; signed on 23/02/1998 and approved domestically by Royal Decree 18/1998.
Tax-treaty protocol
An officially registered protocol to Oman's treaty with United Kingdom; signed on 26/11/2009 and approved domestically by Royal Decree 15/2010.
International tax agreement
Oman's bilateral agreement with Mauritius for the avoidance of double taxation on income; signed on 30/03/1998 and approved domestically by Royal Decree 28/1998.
International tax agreement
Oman's bilateral agreement with Italy for the avoidance of double taxation on income; signed on 06/05/1998 and approved domestically by Royal Decree 36/1999.
International tax agreement
Oman's bilateral agreement with Pakistan for the avoidance of double taxation on income; signed on 12/06/1999 and approved domestically by Royal Decree 58/1999.
International tax agreement
Oman's bilateral agreement with Algeria for the avoidance of double taxation on income; signed on 09/04/2000 and approved domestically by Royal Decree 43/2000.
International tax agreement
Oman's bilateral agreement with Lebanon for the avoidance of double taxation on income; signed on 12/04/2001 and approved domestically by Royal Decree 45/2001.
International tax agreement
Oman's bilateral agreement with China for the avoidance of double taxation on income; signed on 25/03/2002 and approved domestically by Royal Decree 40/2002.
International tax agreement
Oman's bilateral agreement with Yemen for the avoidance of double taxation on income; signed on 08/05/2002 and approved domestically by Royal Decree 56/2002.
International tax agreement
Oman's bilateral agreement with South Africa for the avoidance of double taxation on income; signed on 09/10/2002 and approved domestically by Royal Decree 92/2002.
Tax-treaty protocol
An officially registered protocol to Oman's treaty with South Africa; signed on 15/11/2011 and approved domestically by Royal Decree 23/2013.
International tax agreement
Oman's bilateral agreement with Sudan for the avoidance of double taxation on income; signed on 07/06/2003 and approved domestically by Royal Decree 57/2003.
International tax agreement
Oman's bilateral agreement with Seychelles for the avoidance of double taxation on income; signed on 13/09/2003 and approved domestically by Royal Decree 83/2003.
International tax agreement
Oman's bilateral agreement with Singapore for the avoidance of double taxation on income; signed on 06/10/2003 and approved domestically by Royal Decree 96/2003.
International tax agreement
Oman's bilateral agreement with Thailand for the avoidance of double taxation on income; signed on 13/10/2003 and approved domestically by Royal Decree 97/2003.
International tax agreement
Oman's bilateral agreement with Canada for the avoidance of double taxation on income; signed on 30/06/2004 and approved domestically by Royal Decree 81/2004.
International tax agreement
Oman's bilateral agreement with Iran for the avoidance of double taxation on income; signed on 06/10/2004 and approved domestically by Royal Decree 5/2005.
International tax agreement
Oman's bilateral agreement with Syria for the avoidance of double taxation on income; signed on 14/09/2005 and approved domestically by Royal Decree 96/2005.
International tax agreement
Oman's bilateral agreement with Republic of Korea for the avoidance of double taxation on income; signed on 23/09/2005 and approved domestically by Royal Decree 101/2005.
International tax agreement
Oman's bilateral agreement with Türkiye for the avoidance of double taxation on income; signed on 31/05/2006 and approved domestically by Royal Decree 73/2006.
International tax agreement
Oman's bilateral agreement with Morocco for the avoidance of double taxation on income; signed on 14/12/2006 and approved domestically by Royal Decree 72/2007.
International tax agreement
Oman's bilateral agreement with Moldova for the avoidance of double taxation on income; signed on 03/04/2007 and approved domestically by Royal Decree 76/2007.
International tax agreement
Oman's bilateral agreement with Belarus for the avoidance of double taxation on income; signed on 15/04/2007 and approved domestically by Royal Decree 75/2007.
International tax agreement
Oman's bilateral agreement with Brunei for the avoidance of double taxation on income; signed on 25/02/2008 and approved domestically by Royal Decree 22/2009.
International tax agreement
Oman's bilateral agreement with Vietnam for the avoidance of double taxation on income; signed on 18/04/2008 and approved domestically by Royal Decree 114/2008.
International tax agreement
Oman's bilateral agreement with Uzbekistan for the avoidance of double taxation on income; signed on 30/03/2009 and approved domestically by Royal Decree 38/2009.
Tax-treaty protocol
An officially registered protocol to Oman's treaty with Uzbekistan; signed on 05/10/2009 and approved domestically by Royal Decree 72/2009.
International tax agreement
Oman's bilateral agreement with Netherlands for the avoidance of double taxation on income; signed on 05/10/2009 and approved domestically by Royal Decree 68/2009.
International tax agreement
Oman's bilateral agreement with Croatia for the avoidance of double taxation on income; signed on 21/12/2009 and approved domestically by Royal Decree 20/2010.
International tax agreement
Oman's bilateral agreement with Japan for the avoidance of double taxation on income; signed on 09/01/2014 and approved domestically by Royal Decree 23/2014.
International tax agreement
Oman's bilateral agreement with Spain for the avoidance of double taxation on income; signed on 30/04/2014 and approved domestically by Royal Decree 47/2014.
International tax agreement
Oman's bilateral agreement with Portugal for the avoidance of double taxation on income; signed on 28/04/2015 and approved domestically by Royal Decree 27/2015.
International tax agreement
Oman's bilateral agreement with Switzerland for the avoidance of double taxation on income; signed on 22/05/2015 and approved domestically by Royal Decree 31/2015.
International tax agreement
Oman's bilateral agreement with Hungary for the avoidance of double taxation on income; signed on 02/11/2016 and approved domestically by Royal Decree 6/2017.
International tax agreement
Oman's bilateral agreement with Slovak Republic for the avoidance of double taxation on income; signed on 25/03/2018 and approved domestically by Royal Decree 63/2020.
International tax agreement
Oman's bilateral agreement with Sri Lanka for the avoidance of double taxation on income; signed on 15/08/2018 and approved domestically by Royal Decree 7/2019.
International tax agreement
Oman's bilateral agreement with Qatar for the avoidance of double taxation on income; signed on 22/11/2021 and approved domestically by Royal Decree 4/2022.
International tax agreement
Oman's bilateral agreement with Russia for the avoidance of double taxation on income; signed on 08/06/2023 and approved domestically by Royal Decree 89/2023.
International tax agreement
Oman's bilateral agreement with Ireland for the avoidance of double taxation on income; signed on 03/05/2024 and approved domestically by Royal Decree 60/2024.
International tax agreement
Oman's bilateral agreement with Egypt for the avoidance of double taxation on income; signed on 22/05/2023 and approved domestically by Royal Decree 43/2023.
International tax agreement
Oman's bilateral agreement with Estonia for the avoidance of double taxation on income; signed on 27/10/2024 and approved domestically by Royal Decree 62/2024.
International tax agreement
Oman's bilateral agreement with Tanzania for the avoidance of double taxation on income; signed on 15/12/2024 and approved domestically by Royal Decree 25/2025.
International tax agreement
Oman's bilateral agreement with Cyprus for the avoidance of double taxation on income; signed on 08/12/2024 and approved domestically by Royal Decree 24/2025.
International 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.
Using the catalogue
Before applying relief, verify tax residence, covered person and tax, permanent-establishment status, income category, beneficial entitlement, PPT/MLI effects, the current protocol, period and claim procedure in Oman and the other jurisdiction.
This is an editorial navigator and does not replace the official text, a residence certificate, transaction-specific analysis or the mutual agreement procedure.