• Establishment that carries on commercial, industrial or professional activity independently.
  • The Omani company, whether commercial, civil or otherwise.
  • A permanent establishment of a foreigner who is active in the Sultanate through a fixed place, whether directly or through an agent of his. In its judgment, any foreign person shall perform advisory services or other services in the Sultanate for at least 90 days within a period of 12 months
  • Enterprise: The individual institution or the Omani company (General partnership, or Limited partnership, limited liability) in which the following conditions are met:
  1. To limit their practice to commercial, industrial, artisanal or service activities and to exclude professional activity, air and sea transport activities, banking and insurance business, financial institutions, and the extraction of natural resources.
  2. The capital registered in the Commercial Register at the beginning of the tax year shall not exceed R.O. 50,000.
  3. The gross income achieved at the end of the tax year shall not exceed R.O. 100,000.
  4. The average number of employees during the tax year should not exceed (15) Employees.