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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Oman: Royalties

The Agreement allows Oman to tax royalties paid to a UK resident recipient who is the beneficial owner of the royalties at a rate of 8 per cent of the gross amount of the royalties unless the right or property in respect of which the royalties are paid is effectively connected with a permanent establishment or fixed base which the UK resident recipient has in Oman. In the latter circumstances, the provisions of the Business profits Article (Article 7) or the Independent Personal Services Article (Article 14) will apply.