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May 15, 2026

Article 35 defines 'Income' broadly for tax purposes in Oman, encompassing both cash and in-kind receipts. It explicitly includes profits from any business and considerations for research, development, and the use of computer software. Income also covers lease or usufruct payments for real estate and movable property, as well as profits from granting usufruct rights. Furthermore, dividends, interests, discounts, royalties, management fees, and considerations for the performance of services are all categorized as taxable income. This wide definition ensures a comprehensive tax base across various commercial and investment activities.

Part 3 - Chargeability to Tax

Chapter 1 - Taxable Income and Taxpayers

Section 1 - General Rules for Determination of Income

Article 35

[GTL Notes: Definition of Income]

Income means income of any kind - whether in cash or in kind-and includes in particular:

Profit from any business;
Consideration for carrying on researches and development;
Consideration for the use or right to use of computer software;
Consideration for lease or usufruct of real estate, machinery or other moveable or immovable property;
Profits resulting from granting any person a usufruct of or the right to use a real estate, machinery or any other moveable or immovable property;
Dividends, interests, or discount received;
Royalties or management fees or performance of services.