OM主要税率（数据来自PwC税税总结，最后审核07 July 2026）： 企业所得税：15 增值税/消费税：5 (subject to specific exemptions and zero ratings prescribed under the Oman VAT Law) 个人所得税：5% on taxable income exceeding OMR 42,000. This will be effective from 1 January 2028 (Executive Regulations are yet to be issued) 预提税：Resident: NA;
Non-resident: 10* / 10* / 10; * WHT on dividends and interest is permanently suspended. 具体适用税率请以最新官方规定及具体业务情况为准。