Withholding Tax

A tax shall be imposed on certain types of income generated in the Sultanate of Oman for any foreign person who does not have a permanent enterprise located therein. The following are the types of income:
1. Royalties
2. Consideration for carrying on researches and development.
3. Consideration for the use or right to use of computer software.
4. Fees for management.
5. Dividends.
6. Interests.
7. Performance of services. 
Any taxpayer or any government body who pays or credits to the account any amounts of the aforementioned types of income shall deduct the tax at the rate of 10% of the total amount paid or credited to the account and submit it to the General Secretariat no later than the fourteenth day of the end of the month in which the payment was made or received.