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May 15, 2026

Part 5 bis - Provisions Relating to Tax on Enterprises

Chapter 1 - Basic Rules

Article 159 bis

[GTL Notes: Conditions for Applicability of Special Provisions for Enterprises]

The special provisions provided for in this part shall apply to the enterprises which meet the following conditions:

  1. Only exercising commercial, industrial, vocational, or service activity; with the exclusion of the following:

    1. Sea and air transport business activities;

    2. Banking, insurance, and financial institutions' businesses;

    3. Extraction of natural resources;

    4. Public utility franchises;

    5. The other activities which are excluded by a decision from the Chairman after the approval of the Council of Ministers.

  2. The capital recorded in the commercial register- at the beginning of the tax year - shall not exceed (50,000) fifty thousand Omani Rials;

  3. The gross income realized at the end of the tax year shall not exceed (100,000) one hundred thousand Omani Rials;

  4. The average number of employees during the tax year shall not exceed (15) employees; provided that - in determining the average number - all workers shall be considered whatsoever nature, kind, location, or duration of work assigned to them and the method adopted in determining their wages.