The tax rate upto tax year 2016 is as follows:

  • The first thirty thousand Omani riyals                     nothing
  • Exceeding R.O. 30,000                                             12%

The tax rate as of tax year 2017 tax year is as follows:

  • Enterprise                                                                    3%
  • Other Taxpayers                                                         15%

Companies engaged in the field of oil exploration is 55% with respect to income from the sale of oil.