International treaty

Oman: tax treaties

Tax treaties and related documents between the UK and Oman.


1998 Oman-UK Double Taxation Convention as amended by the 2009 protocol

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The double taxation agreement entered into force on 9 November 1998.

It takes effect in Oman from 1 January 1996 and in the UK from:

  • 1 April 1996 for Corporation Tax
  • 6 April 1996 for Income Tax and Capital Gains Tax

It’s effective from 1 January 1979 in respect of profits, income and gains from the operation of ships and aircraft in international transport.

It was amended by protocol effective from:

  • 1 January 2012 for taxes withheld at source
  • 9 January 2011 for all other taxes
Published 13 June 2016