Oman's corporate tax rate is 15% for Oman companies and PEs and branches of foreign companies. Prior to 2017, the rate was 12%, and a tax free threshold of OMR 30,000 applied.
From 2017, a 3% flat tax rate is introduced for small business meeting certain conditions, including that registered capital does not exceed OMR 50,000 and gross income does not exceed OMR 100,000. Anti-avoidance provisions apply for taxpayers that may split operations to obtain the 3% rate.