TaxSavvyOM

Oman corporate tax return deadline

Our year ends 31 December. When must we file and pay Oman income tax?

The situation

Oman uses a single annual return, due within four months after the end of the tax year. Tax is paid with the return.

The law

  • Royal Decree 118/2020 amending the Income Tax Law: Single return within four months of year end from 2020; tax card registration within 60 days of starting business and updates within 30 days
  • Income Tax Law (penalties): Late return fine OMR 100 to 2,000; late payment 1 percent per month; under declaration fine 1 to 25 percent of the difference

What it means for you

For a 31 December 2025 year end, the return and payment are due by 30 April 2026. Late filing carries a fine of OMR 100 to 2,000, and unpaid tax attracts 1 percent per month. On OMR 50,000 of tax paid two months late, the extra charge is about OMR 1,000.

What to do

  1. Diary 30 April with a three week buffer.
  2. Book the audit to finish by early April.
  3. File the return with audited accounts on TMS.
  4. Pay the tax on the same day.

We can do this for youAnnual corporate income tax return with audited accounts (15 percent): OMR 650

Related