Article 52 specifies five categories of Omani-sourced income subject to tax when paid to non-residents: (1) Royalties, (2) Research and development fees, (3) Computer software use/rights, (4) Management or service fees, and (5) Dividends and interests. This tax is calculated on the gross amount paid or credited to the account of a non-resident person (as defined in Article 40). The specific tax rate for these categories is governed by Article 113. This provision forms the core of Oman's withholding tax (WHT) regime, targeting specific outflows to foreign entities.
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.
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