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June 26, 2026

This Agreement between the Sultanate of Oman and the State of Qatar aims to eliminate double taxation with respect to taxes on income and capital. It applies to Omani Income Tax and Qatari Income Tax and Corporate Tax. The Treaty defines a permanent establishment, specifically including building sites lasting over six months. It allocates taxing rights for income streams such as dividends, royalties, and technical fees, applying capped withholding rates, while interest is taxable only in the state of residence. To mitigate double taxation, the Agreement utilises the credit method for Oman and a combination of exemption and credit methods for Qatar.

Agreement between the Government of the SULTANATE OF OMAN and the Government of the STATE OF QATAR regarding the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital

The Government of the Sultanate of Oman and the Government of the State of Qatar, desiring to develop their economic relationship and enhance their cooperation in tax matters,

Intending to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and capital without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States), have agreed as follows:

Contents

CHAPTER 1 - SCOPE OF THE AGREEMENT

Article 1 - Persons Covered

Article 2 - Taxes Covered

CHAPTER 2 - DEFINITIONS

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

CHAPTER 3 - TAXATION OF INCOME

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Income from Debt Claims (Interest)

Article 12 - Royalties

Article 13 - Fees for Technical Services

Article 14 - Capital Gains

Article 15 - Income from Employment

Article 16 - Directors' Fees

Article 17 - Artistes and Sportspersons

Article 18 - Pensions and Social Security Payments

Article 19 - Government Service

Article 20 - Professors and Researchers

Article 21 - Students and Trainees

Article 22 - Other Types of Income

CHAPTER 4 - TAXATION OF CAPITAL

Article 23 - Capital

CHAPTER 5 - ELIMINATION OF DOUBLE TAXATION

Article 24 - Methods for Elimination of Double Taxation

CHAPTER 6 - SPECIAL PROVISIONS

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Members of Diplomatic Missions and Consular Officials

Article 29 - Entitlement to Benefits

CHAPTER 7 - FINAL PROVISIONS

Article 30 - Entry into Force

Article 31 - Termination

CHAPTER 1 - SCOPE OF THE AGREEMENT

Article 1
Persons Covered

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

Article 2
Taxes Covered

This is an unofficial / best effort translation

CHAPTER 1 - SCOPE OF THE AGREEMENT

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered