Oman Corporate Tax Calculator 2026 (15%)
Estimate corporate income tax in Oman on any profit: tax due, effective rate and profit after tax, with the 15% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Oman
Standard rate for all taxpayers: a flat 15% on taxable profit. Omani establishment/LLC: capital <= OMR 60,000, gross income <= OMR 150,000, <= 25 average employees, excluded sectors not eligible: a flat 3% on taxable profit.
Calendar tax year (other year-end with OTA approval); 2026 rates unchanged
15% (3% for qualifying small businesses)
Who qualifies for the lower rates
- 3% SME rate excludes air/sea transport, natural resource extraction, banking, insurance and financial services, public utility concessions.
- Petroleum income taxed at 55% under EPSAs (borne by government) - not modelled.
- Personal Income Tax (5% above OMR 42,000) starts 1 Jan 2028 - not corporate.
Local taxes and minimum taxes
No regional or local income taxes
Income Inclusion Rule top-up tax (Royal Decree 70/2024) from 1 Jan 2025 for Omani parents of MNE groups >= EUR 750m; no DMTT - not modelled
Filing and payment
Return and payment within 4 months of year-end (SMEs at 3%: simplified return within 3 months); late payment 1% per month
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Oman?
Standard rate for all taxpayers: a flat 15% on taxable profit. Omani establishment/LLC: capital <= OMR 60,000, gross income <= OMR 150,000, <= 25 average employees, excluded sectors not eligible: a flat 3% on taxable profit.
How much corporate tax is due on a profit of OMR 100,000.000?
On a taxable profit of OMR 100,000.000 this calculator estimates OMR 15,000.000 of tax, an effective rate of 15%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
3% SME rate excludes air/sea transport, natural resource extraction, banking, insurance and financial services, public utility concessions. Petroleum income taxed at 55% under EPSAs (borne by government) - not modelled. Personal Income Tax (5% above OMR 42,000) starts 1 Jan 2028 - not corporate.
When is the corporate tax return due?
Return and payment within 4 months of year-end (SMEs at 3%: simplified return within 3 months); late payment 1% per month
Does the estimate include local taxes and minimum taxes?
No regional or local income taxes. Income Inclusion Rule top-up tax (Royal Decree 70/2024) from 1 Jan 2025 for Omani parents of MNE groups >= EUR 750m; no DMTT - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative) - Oman - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Oman - Corporate - tax administration — PwC
- PwC Worldwide Tax Summaries (authoritative) - Oman - Corporate - significant developments — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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