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