What are the criteria for the 3% SME concessional tax rate?

Registered capital must not exceed 50,000 OMR, gross revenue must not exceed 150,000 OMR, and the enterprise must hold an active Riyada entrepreneur card.

What is the deadline for filing the annual corporate tax return in Oman?

Tax returns and payments must be electronically submitted within 4 months following the close of the financial tax year via the Oman Tax Authority portal.

OmanUpdated for 2026Taxes

Oman Corporate Income Tax Calculator 2026 (Oman Tax Authority 15% / 3%)

Calculate Corporate Income Tax (CIT) in Oman under the standard 15% statutory rate or the concessional 3% SME rate for Riyada entrepreneurs, factoring in allowable deductions and net profits under Royal Decree 28/2009.

Corporate Income Tax Taxes & Duties Business & Companies

Calculated Result

Corporate Income Tax Payable

6,750OMR

Calculator Inputs

Tax Bracket & Enterprise Category

Gross Annual Business Revenue

OMR

Quick select:

Deductible Operating Expenses

OMR

Quick select:

Corporate Income Tax Payable

6,750OMR

Net Taxable Profit

45,000 OMR

Net Profit After Tax

38,250 OMR

Effective Tax Rate

5.63%

The standard CIT rate is 15% of taxable net income for general commercial companies, while qualifying micro and small enterprises (Riyada cardholders) enjoy a preferential 3% rate.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: قانون ضريبة الدخل الصادر بالمرسوم السلطاني رقم 28/2009 وتعديلاته ولائحة جهاز الضرائب بسلطنة عمان (OTA)Last Verified: 2026-09-07

Calculation Methodology

Taxable Net Profit = Gross Revenue - Deductible Operating Expenses. Corporate Tax = Taxable Net Profit * Applicable Tax Rate (15% standard or 3% SME).

Frequently Asked Questions

The standard corporate income tax rate is 15% assessed on the net taxable profit of commercial enterprises.

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Oman

Oman Corporate Income Tax Calculator 2026 (Oman Tax Authority 15% / 3%)

Calculator Inputs

Calculation Methodology

Frequently Asked Questions

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