01
Reduced withholding at source
Reduced withholding tax rates in the treaty partner jurisdiction on dividends, interest, and royalties paid out of that country to the IFC Oman entity.
Legal Framework — IFC Oman
Tax Treaties
Structuring through IFC Oman can provide meaningful treaty protection for cross-border income flows, drawing on Oman’s network of over thirty-six double taxation agreements.
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Oman’s DTA network
Treaty coverage that follows the corridor Oman actually trades with.
Oman’s growing double taxation agreement network means that structuring through IFC Oman can provide meaningful treaty protection for cross-border income flows. With over 36 treaties in force and additional agreements under negotiation, Oman offers treaty coverage that spans its key investment corridors — South Asia, East Africa, Europe, and Asia.
For IFC Oman entities that are Oman tax-resident by virtue of incorporation and substantive presence in IFC Oman, these treaties can materially reshape the after-tax economics of a cross-border investment structure.
Treaty benefits
What Oman tax-resident IFC Oman entities can access.
02
Protection from double taxation
Protection against double taxation on the same income in both Oman and the treaty partner state — a decisive factor in the after-tax economics of cross-border investment.
03
Non-discrimination and MAP access
Non-discrimination protection and access to mutual agreement procedures for resolving cross-border tax disputes between the two treaty states.
Key treaty partners
Six corridors. One treaty network.
The full DTA schedule is maintained by the Oman Tax Authority and updated as new treaties enter into force. The list below is indicative — firms should verify current treaty status for their specific jurisdictions.
0111 jurisdictions
Europe
- UK
- France
- Germany
- Netherlands
- Italy
- Spain
- Belgium
- Czech Republic
- Hungary
- Romania
- Belarus
024 jurisdictions
South Asia
- India
- Pakistan
- Bangladesh
- Sri Lanka
034 jurisdictions
East Asia
- China
- Japan
- South Korea
- Singapore
049 jurisdictions
GCC & MENA
- UAE
- Saudi Arabia
- Kuwait
- Bahrain
- Qatar
- Jordan
- Lebanon
- Tunisia
- Morocco
053 jurisdictions
Africa
- Mauritius
- South Africa (in progress)
- Mozambique
063 jurisdictions
Other
- Canada
- Brunei
- Iran
Advisory note
A live schedule, and a request to verify before you rely on it.
- Live schedule
The full DTA schedule is maintained by the Oman Tax Authority and updated as new treaties enter into force.
- Verify status
Firms should verify current treaty status for their specific jurisdictions before relying on treaty relief.
- Conditions apply
Treaty rates may be subject to conditions such as minimum shareholding thresholds and beneficial ownership requirements.
- General guidance
This overview is for general guidance only. Professional tax advice should be sought for specific structuring questions.
At a glance
Oman’s DTA network in numbers.
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Double taxation agreements in force between Oman and treaty partner states
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Corridor regions covered: Europe, South Asia, East Asia, GCC & MENA, Africa, Other
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Investment corridors central to Oman's positioning: South Asia, East Africa, Europe, Asia
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Treaty benefits: reduced withholding, double-tax relief, non-discrimination and MAP
Legal framework
Tax framework and treaty network.
Move between the statutory exemptions and Oman’s double taxation agreements.
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Tax Framework
The Founding Law construct, three exemption categories, VAT special-zone treatment, and coordination with the Oman Tax Authority.
Explore - 02
Tax Treaties
Oman's DTA network across South Asia, Africa, Europe, and Asia — and how IFC Oman entities access treaty benefits.
You are here
Structure your cross-border flows through Oman's treaty network.
A single point of contact for treaty structuring questions, residency requirements, and coordination with the Oman Tax Authority. The IFC Oman tax desk works alongside your in-house team and external advisers on specific jurisdictions and flows.
Contact the IFC Oman desk
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