Worldwide Tax Summaries

Oman

Individual - Foreign tax relief and tax treaties

Last reviewed - 19 July 2022

Foreign tax relief

There is currently no PIT law enacted in Oman; consequently, foreign tax relief is not separately provided for under Oman domestic tax law. However, specific rules under a particular double tax treaty (DTT) in force between Oman and another country should be referred to.

Tax treaties

Oman has DTTs with the following countries:

Belarus	Iran	Netherlands	Thailand
Brunei	Italy	Pakistan	Tunisia
Canada	Japan	Seychelles	Turkey
China	Korea	Singapore	United Kingdom
Croatia	Lebanon	South Africa	Uzbekistan
France	Mauritius	Spain	Vietnam
Hungary	Moldova	Switzerland
India	Morocco	Syria