Supply of services into the SZ by a VAT registered supplier in Oman

Taxable at 0%, subject to conditions. Otherwise, taxable at the standard rate of 5%

Supply of services into the SZ by non-VAT registered supplier in Oman

No VAT will be charged by supplier

Supply of services into the SZ by non-resident provider

Taxable at 0%, subject to conditions. Otherwise, taxable at the standard rate of 5% and the recipient customer must account for VAT via the Reverse Charge Mechanism.

Supply of services within the SZ by a VAT registered company

Taxable at 0%, subject to conditions.

Supply of services from a SZ into Oman

Taxable at 0%.

 Supply of services to a customer in another Special Zone or another customs suspension situation within Oman

Taxable at 0%, subject to conditions.

Supply of services from a Zone to outside Oman

Export of Services