International taxation · Regulatory layer

Official Guidance on Withholding Tax

The official page describes categories of payments to non-residents, the payer's withholding duty, the headline rate and remittance deadline.

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 official page describes categories of payments to non-residents, the payer's withholding duty, the headline rate and remittance deadline.

Scope and exclusions

Applies to

Used for the initial classification of payments to a foreign person without a permanent establishment in Oman.

Limitations and exclusions

The rate and obligation may change under a treaty, exemption, service character, place of activity or permanent-establishment status; each must be checked separately.

Official source

Oman Tax Authority · Withholding Tax overview and FAQs · 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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