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June 26, 2026

The Agreement between Oman and Vietnam aims to avoid double taxation and prevent fiscal evasion on income taxes. In Oman, it covers company income tax and profit tax on establishments; in Vietnam, it applies to personal and business income taxes. Business profits are taxable in the source state only if a permanent establishment exists, as per Article 7. Withholding tax rates are capped: dividends at 5%, 10%, or 15% based on shareholding under Article 10; interest at 10% with exemptions for government payments per Article 11; royalties at 10% under Article 12; and a capped rate on technical fees per Article 13.

Agreement between the Government of the SULTANATE OF OMAN and the Government of the SOCIALIST REPUBLIC OF VIETNAM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of the Sultanate of Oman, and the Government of the Socialist Republic of Vietnam

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Technical Fees

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Entertainers and Sportsmen

Article 19 - Pensions and Social Security Payments

Article 20 - Government Service

Article 21 - Students and Apprentices

Article 22 - Other Income

Article 23 - Methods for Elimination of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Assistance in the Collection of Taxes

Article 28 - Members of Diplomatic Mission and Consular Posts

Article 29 - Entry into Force

Article 30 - Termination

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered