Oman VAT / Sales Tax
Detailed vat / sales tax rates and rules for Oman in 2026.
VAT / Sales TaxOMR
Oman introduced VAT at 5% on April 16, 2021, as part of the GCC VAT framework. Essential goods and services including basic food, healthcare, education, and financial services are zero-rated or exempt. Oman was the fourth GCC country to implement VAT.
Standard Rate
5%
Registration Threshold
OMR 38,500 annual turnover (mandatory); OMR 19,250 (voluntary)
Reduced Rates
0% — Exports, international transport, basic food items, education, healthcare, and first sale of residential property
How Oman VAT / Sales Tax compares
Oman’s standard VAT / sales tax rate of 5% is the 171st highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Oman
5%
Asia average
9.6%
Global average
13.7%
