Money · المال

Oman Corporate Tax

Personal income tax: 0%. Corporate tax: 9% on profits above OMR 375,000 - with Free Zone and small business carve-outs.

Last reviewed 27 April 2026· Source: Oman Zakat, Tax and Customs Authority - Corporate Tax
Choose an entity type to see the applicable tax treatment.
RELATED CALCULATIONS
Oman VAT
Add or extract 5% VAT.
Salary Breakdown
No personal income tax.
Gratuity
End-of-service payout.
Visa Cost
Employment visa fees.

How Oman corporate tax works

Federal Decree-Law No. 47 of 2022 introduced Oman corporate tax with effect from 1 June 2023. The first OMR 375,000 of taxable profit is exempt; profit above that threshold is taxed at 9%. There is no personal income tax.

Free Zone entities that meet the Qualifying Free Zone Person tests can pay 0% on Qualifying Income, but non-qualifying income - including most business with mainland Oman - is taxed at 9%. Small Business Relief lets resident businesses with under OMR 3 million in revenue elect zero taxable income.

Worked example

A mainland LLC posts OMR 1,000,000 in taxable profit. The first OMR 375,000 is exempt. The remaining OMR 625,000 is taxed at 9%, giving a tax bill of OMR 56,250.

Quick formulas

Tax = max(profit − 375,000, 0) × 0.09.
Effective rate = tax ÷ profit.
Free Zone qualifying income = 0% (subject to conditions).

Frequently asked questions

Does Oman have personal income tax?
No. Salaries, capital gains and investment income are not taxed at the federal level.
What is Oman corporate tax rate?
0% on the first OMR 375,000 of taxable profit and 9% on the excess.
How are Free Zone entities taxed?
Qualifying Free Zone Persons pay 0% on Qualifying Income; non-qualifying income is taxed at 9%.
What is Small Business Relief?
Resident businesses under OMR 3 million in revenue can elect zero taxable income, subject to FTA election rules.
Is there a 5% Pillar Two top-up tax?
Yes - for multinational groups with consolidated revenue above EUR 750 million. This calculator covers the standard 9% regime only.

Reference only. Free Zone qualifying tests, transfer pricing and group relief rules are complex - consult a Oman tax advisor before filing.