Double Tax Agreements
| No. | Country | Signed Date | Royal Decree | Royal Date | Effective Date |
|---|---|---|---|---|---|
| 1 | France |
01/06/1989
|
45/1990
|
15/05/1990
|
01/01/1990
|
| France-Protocol | 22/10/1996 | 104/1996 | 25/11/1996 | 26/01/2004 | |
| France-Protocol | 08/04/2012 | 44/2012 | 01/03/2013 | 01/03/2013 - 01/01/2014 | |
| 2 | India | 02/04/1997 | 29/1997 | 31/05/1997 | 1/1/1998 |
| India-Protocol | 27/01/2025 | 36/2025 | 27/03/2025 | 28/05/2025 | |
| 3 | Tunisia | 16/11/1997 | 10/1998 | 24/02/1998 | 1/1/1999 |
| 4 | Britain |
23/02/1998
|
18/1998
|
23/03/1998
|
1/1/1999
|
| Britain-Protocol | 26/11/2009 | 15/2010 | 8/02/2010 | 1/1/2012 | |
| 5 | Mauritius | 30/03/1998 | 28/1998 | 10/05/1998 | 1/1/1999 |
| 6 | Italy | 06/05/1998 | 36/1999 | 8/5/1999 |
1993 ( Air Transport \ النقل الجوي )
26-6-2002
|
| 7 | Pakistan | 12/06/1999 | 58/1999 | 25/09/1999 | 1/1/2003 |
| 8 | Algeria | 09/04/2000 | 43/2000 | 22/05/2000 | 1/1/2004 |
| 9 | Lebanon | 12/04/2001 | 45/2001 | 13/05/2001 | 1/1/2003 |
| 10 | China | 25/03/2002 | 40/2002 | 15/04/2002 | 1/1/2003 |
| 11 | Yemen | 08/05/2002 | 56/2002 | 07/07/2002 | 1/1/2004 |
| 12 | South Africa |
09/10/2002
|
92/2002
|
09/11/2002
|
1/1/2004
|
| South Africa-Protocol | 15/11/2011 | 23/2013 | 08/04/2013 | 1/1/2014 | |
| 13 | Sudan | 07/06/2003 | 57/2003 | 20/09/2003 | 1/1/2005 |
| 14 | Seychelles | 13/09/2003 | 83/2003 | 05/11/2003 | 1/1/2005 |
| 15 | Singapore | 06/10/2003 | 96/2003 | 21/12/2003 | 1/1/2007 |
| 16 | Thailand | 13/10/2003 | 97/2003 | 21/12/2003 | 1/1/2005 |
| 17 | Canada | 30/06/2004 | 81/2004 | 20/07/2004 | 1/1/2006 |
| 18 | Iran | 06/10/2004 | 5/2005 | 03/01/2005 | 1/1/2010 |
| 19 | Syria | 14/09/2005 | 96/2005 | 15/11/2005 | 1/1/2007 |
| 20 | Korea | 23/9/2005 | 101/2005 | 20/12/2005 | 1/1/2007 |
| 21 | Turkey | 31/05/2006 | 73/2006 | 03/07/2006 | 1/1/2011 |
| 22 | Morocco | 14/12/2006 | 72/2007 | 16/07/2007 | 1/1/2010 |
| 23 | Moldova | 03/04/2007 | 76/2007 | 25/07/2007 | 1/1/2008 |
| 24 | Belarus | 15/04/2007 | 75/2007 | 25/07/2007 | 1/1/2008 |
| 25 | Brunei | 25/02/2008 | 22/2009 | 27/04/2009 | 1/1/2010 |
| 26 | Vietnam | 18/04/2008 | 114/2008 | 07/10/2008 | 1/1/2009 |
| 27 | Uzbekistan |
30/03/2009
|
38/2009
|
10/06/2009
|
1/1/2010
|
| Uzbekistan-Protocol | 05/10/2009 | 72/2009 | 13/12/2009 | 1/1/2010 | |
| 28 | Netherlands | 05/10/2009 | 68/2009 | 06/12/2009 | 1/1/2012 |
| 29 | Croatia | 21/12/2009 | 20/2010 | 23/02/2010 | 1/1/2011 |
| 30 | Japan | 09/01/2014 | 23/2014 | 19/05/2014 | 1/1/2015 |
| 31 | Spain | 30/04/2014 | 47/2014 | 19/08/2014 | 1/1/2015 |
| 32 | Portugal | 28/04/2015 | 27/2015 | 02/07/2015 | 1/1/2017 |
| 33 | Switzerland | 22/05/2015 | 31/2015 | 14/07/2015 | 1/1/2017 |
| 34 | Hungary | 02/11/2016 | 6/2017 | 18/02/2017 | 1/1/2018 |
| 35 | Slovak | 25/03/2018 | 63/2020 | 08/06/2020 | 1/1/2022 |
| 36 | Sri Lanka | 15/08/2018 | 7/2019 | 17/01/2019 | 1/1/2020 |
| 37 | Qatar | 22/11/2021 | 4/2022 | 19/01/2022 | 1/1/2023 |
| 38 | Russia | 08/06/2023 | 89/2023 | 27/12/2023 | 1/1/2024 |
| 39 | Ireland | 03/05/2024 | 60/2024 | 19/11/2024 | 1/1/2025 |
| 40 | Egypt | 22/5/2023 | 43/2023 | 25/6/2023 | 1/1/2026 |
| 41 | ESTONIA | 27/10/2024 | 62/2024 | 10/12/2024 | 1/1/2026 |
| 42 | TANZANIA | 15/12/2024 | 25/2025 | 3/3/2025 | 1/1/2026 |
| 43 | CYPRUS | 8/12/2024 | 24/2025 | 3/3/2025 | 1/1/2026 |
| 44 | LUXEMBOURG | 16/10/2024 | 64/2024 | 19/12/2024 | 1/1/2026 |
Summary of WHT rates under Oman tax treaties in force
PDF file 102 KB
GUIDELINES ON THE MUTUAL AGREEMENT PROCEDURE
PDF file 241 KB
