Request Income Tax Exemption for Investment Funds (Domestic and International)
This service enables you to apply for an income tax exemption on earnings generated by investment funds established domestically or internationally.
Tax Authority
Required documents
- Activity license
- Exemption request form
- Commercial register
- License to deal in foreign securities
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Service category and fees Show
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Steps
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1
Submitting the request after the Minister of Finance's approval
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2
Reviewing the request
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3
Forwarding the letter to the Minister of Finance for approval
Special conditions
- Investment funds established in Oman must hold a valid license issued and registered by the Financial Services Authority to operate legally.
- Investment funds established outside Oman: The fund must be established in compliance with the laws and regulations of the country of origin, and all necessary licenses must be held for operation. The fund's primary purpose should be creating or managing portfolios comprising securities or transferable assets on behalf of investors. It must be authorized by the competent authority in its country of establishment to trade in foreign securities. The fund must obtain a license from the Financial Services Authority to trade in Omani securities listed on the Muscat Stock Exchange. Activities in Oman must be conducted through a permanent establishment.
