Oman

Individual - Foreign tax relief and tax treaties

Last reviewed - 01 January 2025

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