Oman · OTA VAT Return
Oman VAT Return — box-by-box guide
Oman introduced VAT at 5% on 16 April 2021 under the Value Added Tax Law (Royal Decree 121/2020). All VAT-registered businesses must file quarterly returns with the Oman Tax Authority (OTA) within 30 days of each quarter end. HelloBooks computes every box from your transaction ledger so the return is ready to review before you log in to the OTA portal.
Oman VAT Return — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Standard rated supplies (5%) | Total value of taxable supplies made in Oman at the standard 5% VAT rate, excluding VAT itself. Covers most domestic goods and services. |
| Box 2 | Output VAT (5%) | VAT charged on standard rated supplies — Box 1 × 5%. This is the VAT you have collected from customers and owe to the Oman Tax Authority. |
| Box 3 | Zero-rated international supplies | Exports of goods and qualifying international services taxable at 0%. No output VAT arises, but input VAT on related costs remains recoverable. |
| Box 4 | Exempt supplies | Supplies exempt from VAT (e.g. bare land, certain financial services, residential rental). Input VAT on costs directly attributable to exempt supplies is not recoverable. |
| Box 5 | Standard rated purchases | Total value of purchases on which you were charged 5% Oman VAT by your suppliers. Used to compute recoverable input VAT. |
| Box 6 | Input VAT recoverable | VAT paid on business purchases that can be offset against your output VAT. HelloBooks applies apportionment where both taxable and exempt supplies exist. |
| Net VAT | Net VAT payable / (refundable) | Box 2 minus Box 6. A positive figure is remitted to the OTA within 30 days of the quarter end. A negative figure may be carried forward or refunded. |
Key facts for Oman VAT
- Standard rate
- 5%
- Zero rate
- 0% — exports and qualifying international services
- Filing frequency
- Quarterly
- Deadline
- 30 days after the end of each quarter
- Registration threshold
- OMR 38,500 annual taxable turnover (mandatory)
- Voluntary threshold
- OMR 19,250 annual taxable turnover
- Filing portal
- Oman Tax Authority Portal (tms.taxoman.gov.om)
- Governing authority
- Oman Tax Authority (OTA)
Page last reviewed: 2026-06-16.