OMOmanUpdated for 2026Taxes

Oman Withholding Tax Calculator 2026 (WHT Article 52 OTA)

Calculate 10% Withholding Tax (WHT) on cross-border payments made to non-resident entities for royalties, management fees, technical services, and R&D under Article 52 of Oman's Income Tax Law.

Calculated Result

Withholding Tax Remittance Due (OTA)

2,500OMR

Calculator Inputs

OMR
Quick select:

Withholding Tax Remittance Due (OTA)

2,500OMR

Net Amount Remitted to Foreign Entity

22,500 OMR

Effective Withholding Percentage

10%

Omani paying entities must withhold statutory tax from gross amounts payable to non-resident foreign entities lacking a permanent establishment, remitting proceeds within 14 days of the following month.

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: المادة 52 من قانون ضريبة الدخل العماني الصادر بالمرسوم السلطاني رقم 28/2009 وتعديلاته وقرارات جهاز الضرائب بشأن استقطاع المنبعLast Verified: 2026-09-07

Calculation Methodology

WHT Amount = Gross Remitted Payment * Applicable WHT Rate (10% statutory, or reduced DTT treaty rate). Net Remittance = Gross Payment - WHT Amount.

Frequently Asked Questions

Royalties, management fees, consideration for services, and research & development payments transferred to non-resident entities.

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