Excise tax (Oman)

Oman's tax of 100% on tobacco, energy drinks, vaping, pork and alcohol, and 50% on soft and sweetened drinks.

In Arabic: الضريبة الانتقائية (عُمان)

Meaning

Oman has charged excise since 15 June 2019 under Royal Decree 23/2019: 100% on tobacco, energy drinks, electronic smoking devices and their liquids, pork products and alcoholic drinks, and 50% on soft drinks and sweetened drinks. The 50% applies whatever the sugar content; Oman has no sugar tier.

Importers and local producers register with the Tax Authority, with no threshold, and file a quarterly return within 30 days of each quarter's end. Decision 210/2022 requires a digital tax stamp on goods the Tax Authority names; for soft drinks it has postponed the stamp until further notice.

Also called: Oman excise · selective tax Oman · digital tax stamp Oman

Example

Ruwi Trading LLC imports energy drinks with an excise base of OMR 2,000.000. At 100% the excise is OMR 2,000.000, and the goods must carry the digital tax stamp; a shipment of soft drinks would pay 50%, without a stamp for now.

Where it is used

In Aqid ERP: InventorySource: Oman Tax Authority: Excise tax FAQs

Related terms

Tax Authority (Oman)VAT (Oman)Income tax (Oman)All terms

Aqid ERP in Oman

Set up for Oman's rules from the first day.

  • Plans from 8.1 ر.ع. a month
  • VAT 5 %
  • Tax Authority return
  • SPF
Aqid ERP for OmanPrices in OmanExcise tax in Oman: the goods, the rates, the quarterly return and tax stampsCorporate income tax in Oman: the 15% rate, the 3% rate for small businesses, and the deadlinesFiling the Oman VAT return: the periods, what goes in each box, the deadline and the penalties

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