TaxSavvyOM

Treaty relief

Can a treaty reduce Oman WHT?

The situation

Treaty reductions may apply to royalties, technical fees and management fees.

The law

  • Income Tax Law (withholding tax on non-residents): 10 percent WHT on royalties, technical service fees and management fees paid to non-residents; dividend and interest WHT suspended indefinitely from January 2023

What it means for you

Get a tax residency certificate from the supplier and check the treaty. Follow the Tax Authority procedure for applying treaty rates. Keep the evidence.

What to do

  1. Get a residency certificate.
  2. Check the treaty rate.
  3. Follow Tax Authority procedure.
  4. Keep records.

We can do this for youWithholding tax on royalties, technical and management fees to non-residents: OMR 75

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