Part 3 - Chargeability to Tax

Chapter 1 - Taxable Income and Taxpayers

Section 5 - Tax Chargeable on Certain Categories of Income

Article 52

[GTL Notes: Tax on Certain Categories of Income]

Tax shall be charged on the following categories of income accruing in Oman:

Royalties;
Consideration for research and development;
Consideration for the use of or right to use computer software;
Fees for management or performance of services.
Dividends on shares or interests.

This tax shall be charged on the gross amount of the aforementioned categories of income, paid or credited to the account of any non-resident person in the cases specified by Article 40 of this Law. The tax rate shall be determined in accordance with the provisions of Article 113 of the said Law.