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May 15, 2026

Article 140 establishes the statutory deadline for filing the annual income tax return. Taxpayers must submit their return within four months from either the end of the tax year or the end of the relevant accounting period (if multiple periods exist, the earliest end date is the benchmark). This strict four-month window ensures that the Tax Authority receives financial data in a timely manner, allowing for prompt assessment and revenue collection. Failure to meet this deadline can trigger administrative penalties, making it a critical date for Omani tax compliance management.

Part 5 - Tax Assessment and Collection

Chapter 1 - The Return

Section 2 - Income Tax Return

Article 140

[GTL Notes: Filing deadline for Tax Return]

The income tax return for any tax year shall be filed before the expiry of (4) four months beginning from the end date of that year, or from the end date of the accounting period for which the return is prepared, or the last accounting period - in the case of multiple accounting periods - whichever date is earlier.