Oman implemented its 5% Value Added Tax regime on 16 April 2021, including making electronic or digital services providers and electronic marketplaces liable to tax on B2C supplies. There is no VAT registration threshold from non-resident traders
Oman is the fourth of the six Gulf Cooperation Council (GCC) countries to introduce VAT as a part of a regional VAT and customs union. Saudi Arabia, the UAE and Bahrain proceeded with VAT on foreign e-services providers, too. Qatar and Kuwait have not made the plans on implementing VAT yet. Check our global VAT and GST on digital services tracker to which other countries around the world have followed the global trend.
Oman VAT registrations and returns for e-services
There is no VAT registration threshold for non-residents providing digital services. Otherwise, it is OMR 38,500. Eligible providers must register with the Oman Tax Authority if they have passed this annual threshold or expect to within in the next twelve months. There is no obligation to appoint a Fiscal Representative, but providers may do so. The Representative must have been approved by the OTA, and is directly liable for their client’s VAT.
VAT returns are then due on a quarterly basis with the OTA. They must be filed by the end of the month following the reporting period.
What digital services are taxable in Oman?
Income from the following services is subject to VAT:
- Apps
- SaaS or cloud-based software
- Streaming or download software
- Online storage
- Advertising
Compiling VAT or GST return can be complex. VAT Calc’s single platform VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.
Africa & Middle East VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Algeria | 9% | Jan 2020 | Nil | |
| Angola | 14% | Oct 2019 | – | |
| Bahrain | 10% | Jan 2019 | Nil | |
| Benin | 18% | Oct 2023 | TBC | |
| Botswana | 14% | 2024 | - | Pending implementation |
| Cameroon | 19.5% | Jan 2020 | XAF 50 million | |
| Cape Verde | 15% | Jan 2022 | Nil | |
| Congo, Democratic Republic | 16% | Jan 2024 | - | |
| Egypt | 14% | Sep 2016 | EGP 500,000 | |
| Ghana | 12.5% | Apr 2022 | GHS 200,000 | |
| Israel | 17% | TBC | – | Proposals withdrawn |
| Ivory Coast | 18% | 2022 | - | |
| Jordan | 16% | JOD 30,000 | ||
| Kenya | 16% | Sep 2013 | - | Registration threshold removed 2023 |
| Kuwait | 5% | Jan 2024? | - | TBC |
| Mauritius | 15% | 2020 | ||
| Morocco | 20% | 2024 | ||
| Mozambique | 16% | 2017 | Nil | |
| Nigeria | 7.5% | Jan 2020 | $25,000 | |
| Oman | 5% | Apr 2021 | OMR 35,000 | |
| Rwanda | 18% | TBC | ||
| Saudi Arabia | 15% | Jan 2018 | Nil | |
| Senegal | 18% | Apr 2024 | Nil | Fiscal representative required |
| Sierra Leone | 15% | Jan 2021 | SLE 100,000 | No non-resident rules |
| South Africa | 15% | Jun 2014 | ZAR 1 million | |
| Tanzania | 18% | Jul 2022 | Nil | Residents since Jul 2015 |
| Tunisia | 19% | Jan 2020 | Nil | Withholding VAT; 3% Royalty Tax |
| Uganda | 18% | Jan 2020 | UGX 150m | |
| United Arab Emirates | 5% | Jan 2018 | AED 375,000 | |
| Zimbabwe | 14.5% | Jan 2020 | Nil | |
| Zambia | 16% | Jan 2024 | Fiscal Representative req'd |
