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Oman ratifies tax treaties with Luxembourg and Estonia

Treaties not yet in force

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January 2, 2025

Oman on December 18, 2024, via Royal Decree 64/2024, ratified the income tax treaty with Luxembourg that the parties signed on October 16, 2024. However, Luxembourg has yet to ratify the treaty.

In addition, Oman on December 10, 2024, via Royal Decree 62/2024, ratified the income tax treaty with Estonia that the parties signed on October 27, 2024. However, Estonia has yet to ratify the treaty.

The treaties are thus not yet in force and will be effective in Oman from the following dates:

  • For withholding taxes—the first day of January following the date on which the treaty enters into force
  • For other taxes—the tax year commencing on or after first day of January following the date on which the treaty enters into force

Read a January 2025 report prepared by the KPMG member firm in Oman

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