See how Oman's tax environment stacks up
Headline corporate, VAT and personal tax rates for Oman and seven comparison markets, with sources and the planned 2028 change clearly flagged.
Data as of October 2026
See how Oman's tax environment stacks up
Headline statutory rates for Oman compared with England/UK, Germany, the EU average, the US, Canada, Australia and China. Oman's 15% corporate rate is below every comparator shown, its 5% VAT is among the lowest, and there is currently no personal income tax.
| Jurisdiction | Corporate income tax | VAT / GST / sales tax | Top personal income tax | Dividend withholding (non-resident) |
|---|---|---|---|---|
| Oman | 15% (3% for qualifying SMEs) | 5% | 0% currently; 5% above OMR 42,000 announced from 1 Jan 2028 | 0% (permanently suspended) |
| England / UK | 25% | 20% | 45% | 0% |
| Germany | 15.825% (incl. solidarity surcharge) + trade tax 8.75–20.3%; about 29.9% combined | 19% | 45% plus surcharges | 25% (reducible by treaty/EU rules) |
| EU average | 21.8% (average statutory, 2025) | 21.9% (average standard) | Varies by member state | Varies by member state |
| United States | 21% federal + state 2–11.5% | No federal VAT; state and local sales taxes | 37% federal | 30% (reducible by treaty) |
| Canada | 15% federal + provincial 8–15% | 5% GST; combined 5–15% | 33% federal + provincial 11.5–21.8% | 25% (reducible by treaty) |
| Australia | 30% (25% for small-medium business entities) | 10% GST | 45% | 30% (exemptions may apply) |
| China | 25% | 13% (9% or 6% for some categories) | 45% | 10% |
- PwC Worldwide Tax Summaries, quick charts for corporate income tax, personal income tax, VAT and withholding tax, and the Oman, UK, Germany, US, Canada, Australia and China territory summaries (each reviewed between June and September 2026; Oman reviewed 7 July 2026): taxsummaries.pwc.com and Oman summary.
- Tax Foundation, Corporate Tax Rates by Country 2025 (EU average statutory rate 21.81%), Corporate Income Tax Rates in Europe (Germany combined 29.9%) and VAT Rates in Europe (EU average standard VAT 21.9%): taxfoundation.org.
- Foreign ownership: Royal Decree 50/2019 (Foreign Capital Investment Law) and Ministerial Decision 209/2020 as amended; free zones and SEZ: Royal Decree 38/2025 (Law of Special Economic Zones and Free Zones). See decree.om and PwC Oman withholding taxes.
- * Oman's personal income tax: PwC notes a 5% tax on taxable income above OMR 42,000 is planned from 1 January 2028, with executive regulations yet to be issued. Further rules, such as the global minimum tax for large multinational groups, may apply in some jurisdictions.
Disclaimer: This comparison is indicative and for general information only. It shows headline statutory rates, not effective rates, and ignores reliefs, treaties, local taxes and your individual circumstances. It is not tax, legal or investment advice. Rates change; please verify with the Oman Tax Authority or a qualified adviser before making decisions. See full disclaimer.
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