Frequently Asked Questions

Content with FAQ Questions about taxes times .

What are the tax rates applicable?

The tax rate for establishments, Omani companies and permanent establishments is 12% of the taxable income in excess of RO.30,000. The taxpayers engaged in Petroleum exploration are subject to 55%...

Who is liable to pay tax?


Establishments
Omani Companies
Permanent Establishments

To whom should the objection against the assessment be addressed?

It should be addressed to His Excellency Secretary General for Taxation.

Are there any consequences for failure to pay tax within the due dates?

Additional tax at 1% per month on tax due is levied for late payment of tax. Other penalties may also be imposed.

If the taxpayer needs a Tax Clearance Certificate, whom should they contact?

The taxpayer should contact the Department of Taxpayers' Services.

What are the due dates for filing provisional and annual returns of income?

The accounting period for a tax year is generally the calendar year (January to December). A taxpayer is permitted to have a different accounting year, if he so wishes. The Taxpayers is required to...

If the taxpayer needs a Personal Residence Certificate, whom should they contact?

The taxpayers should contact the Department of Taxpayers' Services.

If the taxpayer needs a Taxpayer's Residence Certificate, whom should they contact?

The taxpayer should contact the Department of Taxpayers' Services.