Oman TIN number guide
TIN
The Tax Authority in Oman issues Tax Identification Numbers (TINs) to facilitate Companies Income Tax, Value Added Tax (VAT), and Excise Tax requirements. Notably, Oman does not impose personal tax. The TIN structure may vary based on the type of taxes involved. For VAT and Excise Tax, the TIN comprises 12 alphanumeric characters, while entities receive a TIN in a numeric sequence, currently up to a seven-digit sequence. The Authority provides a tax card for entities during the incorporation procedures, obtaining licenses, or entry into official registers, in compliance with applicable laws and regulations. This process also extends to professionals acquiring licenses for their activities or entry into records overseen by the competent Ministry
Format: Numeric sequence for TIN in Oman comprises up to a seven-digit number, represented as {xxxxxxx}.
VAT Identification number(VATIN)
A VAT Identification Number in Oman is a tax identifier issued by the tax authorities, comprising an 'OM' prefix followed by 10 digits
Official database VATIN search
Frequently Asked Questions
Does a newly incorporated company in Oman need to register for a TIN separately from its commercial registration?
Yes — obtaining a commercial licence from the Ministry of Commerce does not automatically generate a TIN. After incorporation, a company must separately register with the Oman Tax Authority (OTA) through the Tax Management System (TMS) portal to obtain its TIN, and the law requires that registration within 60 days of establishment. Missing the deadline exposes the company to restricted portal access and heightened audit risk; late return filings can attract a penalty of between OMR 100 and OMR 2,000. [1] [2]
Does a foreign company with no office in Oman need to register for VAT before making its first taxable supply?
Yes. Non-resident businesses that make taxable supplies in Oman are required to register for VAT regardless of turnover — the OMR 38,500 mandatory threshold applies only to resident businesses. Before registration can be completed, the foreign company must appoint a responsible person who is resident in Oman, or provide the OTA with a bank guarantee of at least 5% of estimated annual taxable supplies issued by an Omani bank. This means a non-resident must resolve the local-presence requirement before generating its first Omani VAT invoice. [1] [2]
Why is 10% being withheld from payments to my foreign company even though Oman's VAT rate is only 5%?
The 10% deduction is withholding tax (WHT), a separate levy from VAT. Under Oman's Income Tax Law, Omani businesses that pay a non-resident entity — with no permanent establishment in Oman — for royalties, management fees, technical services, or similar income must withhold 10% of the gross payment and remit it to the OTA. The 5% VAT and the 10% WHT are two distinct obligations that can apply simultaneously to the same invoice. Relief may be available if Oman has a Double Taxation Agreement (DTA) with the non-resident's home country; Oman has signed DTAs with more than 30 countries. [1] [2]
Do businesses operating inside Duqm, Sohar, or Salalah free zones still need an Omani VATIN, and is VAT charged on their supplies?
Free zone companies still require a VATIN if they are VAT-registered, but Oman designates these zones as Special Zones outside the VAT territory under Article 54 of the VAT Law. Supplies of goods and services between two VAT-registered businesses both operating within a Special Zone, or between two Special Zones, can be zero-rated — provided both parties hold a valid licence issued by the zone authority and the goods or services are used for zone business activities. However, services such as restaurants, hotels, and entertainment within the zone remain taxable at 5%, so not all in-zone transactions are automatically zero-rated. [1] [2]
When does Oman's Fawtara e-invoicing mandate take effect, and which businesses must comply first?
Oman's Fawtara e-invoicing system is being rolled out in phases. Phase 1 targets approximately 100 of the largest VAT-registered taxpayers with a mandatory start date of August 2026; a sandbox environment for integration testing opens in February 2026, and Accredited Service Provider (ASP) registration begins in May 2026. Phase 2 covers remaining large taxpayers from early 2027, and Phase 3 extends the mandate to all other VAT-registered businesses from mid-to-late 2027. Oman has adopted the Peppol five-corner model — the OTA was approved as a Peppol Authority in January 2026 — so compliant businesses must connect through an ASP, not directly to the OTA. [1] [2]
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