Penalties for non-compliance
What penalties apply under the new law?
The situation
Administrative fines up to OMR 5,000; false returns can lead to 1 to 3 years in prison and OMR 10,000 to 20,000 fines.
The law
- Personal Income Tax Law, Royal Decree 56/2025 (returns and withholding): Return and payment by 30 June of the next year; employers withhold on salaries; leaving residents file 60 days before departure
What it means for you
Administrative fines reach OMR 5,000. False returns or forged documents can lead to 1 to 3 years in prison and fines of OMR 10,000 to 20,000. Filing on time with good records keeps most people well clear.
What to do
- Keep income records.
- File on time.
- Report accurately.
- Get advice on unclear items.
We can do this for youPersonal income tax readiness for 2028 (Royal Decree 56/2025): OMR 150