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Guide · Oman · Published 2026-10-11

How to file your income tax return in Oman

Filing your income tax return in Oman: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

  • OMR
  • VAT 5%
  • VATIN
  • A4
  • English

Who must file

Companies, permanent establishments and Omani proprietorships file an annual return of income. Corporate income tax is 15%, or 3% for a small taxpayer meeting all of: registered capital not above 60,000 OMR, gross income not above 150,000 OMR, no more than 25 employees on average, and not in banking, insurance, transport, resource extraction or utilities. There is no personal income tax today. That changes on 1 January 2028: Royal Decree 56/2025 introduces a 5% tax on a person's income above 42,000 OMR a year, the first personal income tax in the GCC, with the first returns due in 2029.

Tax year and deadline

Calendar year. The corporate return and its payment are due within four months of the year end, so 30 April, with audited accounts signed by an auditor registered in Oman. A small taxpayer on the 3% rate files within three months. VAT is quarterly, within 30 days. The personal income tax, once it starts, will be filed within six months of the year end.

Filing step by step

  1. File electronically on the OTA Tax Portal, which handles registration, returns, payment and collection.
  2. The VAT return shows the period, taxable and exempt supplies, imports, output tax, input tax claimed and the net due.
  3. A corporate return must be accompanied by audited financial statements signed by an auditor registered in Oman.
  4. Pay by the filing deadline through the portal, and keep the books and documents for ten years after the accounting period ends.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Oman Tax Authority before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Oman Tax Authority.