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May 15, 2026

Article 53 bis extends withholding tax (WHT) obligations to the public sector. It mandates that all Omani ministries, public authorities, autonomous legal entities, and units of the state administrative apparatus must deduct tax when paying or crediting the income categories listed in Article 52 to non-residents. These government bodies must follow the same remittance procedures as private taxpayers under Article 53. This ensures that all Omani-sourced payments to foreign entities, whether from the private or public sector, are subject to the same level of tax compliance and oversight.

Part 3 - Chargeability to Tax

Chapter 1 - Taxable Income and Taxpayers

Section 5 - Tax Chargeable on Certain Categories of Income

Article 53 bis

[GTL Notes: Withholding Tax Obligations for Government Entities]

Any ministry or body or public authority, or establishment or other autonomous legal entities or units of state administrative apparatus committing to pay or credit in the account any of the amounts stipulated in Article 52 of this Law, shall deduct the tax from the total amount paid or credited in the account and submit the same to the Authority in accordance with Article 53 thereof.