Oman VAT Rates 2026
Oman (عُمان) levies Value Added Tax as ضريبة القيمة المضافة (VAT). The standard rate is 5%, applied to most goods and services. Oman applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 5% | Most goods and services |
| Zero-rated | 0% | Basic foodstuffs (93 items), medicines and medical equipment, exports, international transport, crude oil and gas |
Registration and filing
| Registration threshold | OMR 38,500Mandatory threshold (~USD 100,000); voluntary from OMR 19,250 |
| Tax authority | Oman Tax Authority |
| Filing frequency | Quarterly returns |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/OM endpoint to get Oman data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/OM
# No authentication required for rate lookups
# Response:
# { "country_code": "OM", "tax_type": "vat",
# "standard_rate": 5, "reduced_rates": [],
# "currency": "OMR", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Oman VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/OM').then(r => r.json());
// → { standard_rate: 5, reduced_rates: [],
// currency: 'OMR' }
applyRate(rates.standard_rate);About Oman VAT
Oman became the fourth Gulf state to implement VAT in April 2021, holding to the GCC-agreed 5% rate and cushioning the impact by zero-rating a 93-item basket of basic foods. Crude oil and gas supplies are zero-rated, reflecting the sector's export weight. The rate has survived fiscal-balance programmes without increase, and e-invoicing is on the Tax Authority's roadmap following the Saudi model.
VAT in Oman is administered by the Oman Tax Authority.
Sources: PwC Worldwide Tax Summaries · Oman Tax Authority (accessed Jun 2026)
Rate history
- 2021VAT introduced at 5% in April — the fourth GCC state to implement
Frequently asked questions
What is the VAT rate in Oman in 2026?
5% standard, with zero-rating for 93 basic food items, medicines, exports, and oil and gas supplies.
When did Oman introduce VAT?
On 16 April 2021, becoming the fourth GCC member to implement the framework's 5% VAT after Saudi Arabia, the UAE and Bahrain.
Related concepts and guides: