VAT: rate and registration thresholds
The standard VAT rate in Oman is 5% on the taxable supply of most goods and services. Mandatory registration threshold: OMR 38,500 (Article 55 of the VAT Law), tested monthly on the supplies of the current month plus the previous 11 months, or expected in the current month plus the next 11 months. Voluntary registration threshold: OMR 19,250 (Article 61). Reference: Tax Authority, Chairman's Decision determining the registration thresholds, and the VAT Return Filing guide.