A tax is levied on certain types of income that are realized in the Sultanate for any foreign person who does not have a permanent establishment on the following:
- Consideration for conduct of research and development.
- Consideration for the use or the right to use computer software.
- Fees for management or performance of services
- Dividends on shares or interests
Any taxpayers or any Ministry, organization, public institution or other public legal entity or other administrative unit of the State shall pay or credit in the account any amounts of income referred to above, shall deduct at the rate of 10% of the total amount paid or credited and shall submit to the Secretariat General within a period not exceeding fourteen days from the end of the month in which the payment or the account was made, on the form prepared for this purpose.