Oman Corporate Income Tax
Detailed corporate income tax rates and rules for Oman in 2026.
Corporate TaxOMR
Oman's corporate income tax rate is 15% on taxable income exceeding OMR 30,000. Small and medium enterprises (SMEs) registered with the Public Authority for SME Development pay a reduced 3% rate. Oil and gas companies pay rates of 15-55% depending on their concession agreements.
Standard Rate
15%
Small Business Rate
3%
Additional Notes
Oman's Free Zones (Salalah, Sohar, Duqm, Al Mazunah) offer tax holidays of 5-30 years, customs duty exemptions, and other incentives for qualifying businesses.
How Oman Corporate Tax compares
Oman’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
Oman
15%
Asia average
19.7%
Global average
22.2%
