Double Tax Agreements

 

 

No. Country Signed Date Royal Decree Royal Date Effective Date
1 France 01/06/1989
22/10/1996
08/04/2012
 45/1990
104/96
44/2012
 15/05/1990
15/05/1990
27/08/2012
 1990
1990/7/14
01/03/2013
01/01/2014
2 India 02/04/1997 29/1997 31/05/1997 1998
3 Tunisia 16/11/1997 10/1998 24/02/1998 1999
4 Britain 23/03/1998
26/11/2009
 18/1998
15/2010
 23/02/1998
8/02/2010
 1999
2012
5 Mauritius 30/03/1998 28/1998 10/05/1998 1999
6 Italy 06/05/1998 36/1999 8/5/1999 1993 ( Air Transport \ النقل الجوي )
26-6-2002
7 Pakistan 12/06/1999 58/99 25/09/1999 2003
8 Algeria 09/04/2000 43/2000 22/05/2000 2004
9 Lebanon 12/04/2001 45/2001 13/05/2001 2003
10 China 25/03/2002 40/2002 15/04/2002 2003
11 Yemen 08/05/2002 56/2002 07/07/2002 2004
12 South Africa 09/10/2002
15/11/2011
 92/2002
23/2013
 09/11/2002
08/04/2013
 2004
2014
13 Sudan 07/06/2003 57/2003 20/09/2003 2005
14 Seychelles 13/09/2003 83/2003 05/11/2003 2005
15 Singapore 06/10/2003 96/2003 21/12/2003 2007
16 Thailand 13/10/2003 97/2003 21/12/2003 2005
17 Canada 30/06/2004 81/2004 20/07/2004 2006
18 Iran 06/10/2004 5/2005 03/01/2005 2010
19 Syria 14/09/2005 96/2005 15/11/2005 2007
20 Korea 23/9/2005 101/2005 20/12/2005 2007
21 Turkey 31/05/2006 73/2006 03/07/2006 2011
22 Morocco 14/12/2006 72/2007 16/07/2007 2010
23 Moldova 03/04/2007 76/2007 25/07/2007 2008
24 Belarus 15/04/2007 75/2007 25/07/2007 2008
25 Brunei 25/02/2008 22/2009 27/04/2009 2010
26 Vietnam 18/04/2008 114/2008 07/10/2008 2009
27 Uzbekistan 30/03/2009
05/10/2009
 38/2009
72/2009
 10/06/2009
13/12/2009
 2010
2010
28 Netherlands 05/10/2009 68/2009 06/12/2009 2012
29 Croatia 21/12/2009 20/2010 23/02/2010 2011
30 Japan 09/01/2014 23/2014 19/05/2014 2015
31 Spain 30/04/2014 47/2014 19/08/2014 2015
32 Portugal 28/04/2015 27/2015 02/07/2015 2017
33 Switzerland 22/05/2015 31/2015 14/07/2015 2017
34 Hungary 02/11/2016 6/2017 18/02/2017 2018
35 Slovak 25/03/2018 63/2020 08/06/2020 2022
36 Sri Lanka 15/08/2018 7/2019 17/01/2019 2020
37 Qatar 22/11/2021 4/2022 19/01/2022 2023
38 Russia 08/06/2023 89/2023 27/12/2023 2024
39 Ireland 03/05/2024 60/2024 19/11/2024 2025
Download Icon
Summary of WHT rates under Oman tax treaties in force

PDF file 102 KB

Download Icon
GUIDELINES ON THE MUTUAL AGREEMENT PROCEDURE

PDF file 241 KB