Blog & Resources

Oman and UAE both charge 5% VAT but differ on registration thresholds, real estate, and records retention. If you operate in both, learn the key differences.

Oman ESR covers 9 Relevant Activities under Royal Decree 128/2020. Penalties reach OMR 100,000 for repeat failures. Annual OTA report required. Learn to comply.

Oman requires arm's length pricing under Royal Decree 28/2009. CbCR threshold: OMR 288 million. OTA uses 5 OECD methods. Learn the documentation requirements.

Oman corporate tax: provisional return within 3 months of year-end, annual return within 4 months. Missing Stage 1 triggers its own penalty. Learn how to file.

Oman corporate tax entertainment deductions are capped at OMR 10,000 or 1% of gross revenue under the Income Tax Law. Computer equipment depreciates at 33.33%. Learn all allowable expenses.

Oman VAT late registration carries fines up to OMR 10,000. Late payment accrues 1% monthly, then 2%. Learn every penalty under Royal Decree No. 121/2020.

Oman VAT deregistration is mandatory when taxable supplies fall below OMR 19,250 for 12 months. Notify OTA within 30 days. Learn the full process.

Oman zero-rates goods exports under Royal Decree No. 121/2020. Input VAT is fully recoverable. Learn the zero-rating rules and OTA documentation requirements.

Oman VAT refunds are available when input VAT exceeds output VAT. OTA reviews in 45 days and pays in 90. Discover how to claim under Royal Decree 121/2020.

Oman's free zones offer 0% corporate tax for 25–60 years under RD 38/2025. Learn the Sohar, Salalah, Duqm, and Al Mazunah tax rules and VAT treatment in 2026.

Oman collected OMR 84M in excise tax in 2025. Learn the 100% and 50% rates, who must register, quarterly filing deadlines, and the new Digital Tax Stamp rules.

Oman's 3% SME tax rate applies when gross income stays under OMR 150,000. Learn eligibility rules, tax calculation, and the earlier 31 March filing deadline.