Tax Authority (Oman)

Oman's tax administration: VAT, income tax, withholding tax and excise, filed and paid on its portal, tms.taxoman.gov.om.

In Arabic: جهاز الضرائب (عُمان)

Meaning

The Tax Authority (جهاز الضرائب) administers Oman's taxes: VAT at 5% since 16 April 2021, income tax on companies and establishments at 15% or, for small enterprises that meet every condition, 3%, withholding tax on payments to non-residents, and excise since 15 June 2019. Royal Decree 56/2025 adds a personal income tax from 2028.

Registration, returns and payments go through its portal, tms.taxoman.gov.om, and e-invoicing will run through its system, Fawtara, under Decision 189/2026. Late filing and late payment carry fines and additional tax that the Tax Authority imposes. Social insurance is not the Tax Authority's: it belongs to the Social Protection Fund.

Also called: Oman Tax Authority · OTA · taxoman

Example

Ruwi Trading LLC in Muscat registers on the Tax Authority's portal for VAT once its taxable supplies pass OMR 38,500, files its VAT return there each quarter and its income tax return once a year.

Where it is used

In Aqid ERP: Accounting & reportsSource: Oman Tax Authority: Tax portal

Related terms

VAT (Oman)Income tax (Oman)Fawtara (Oman e-invoicing)Excise 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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