Request Income Tax Exemption (Maritime or Air Transport Sector) for Omani Companies, Institutions, and Foreign Individuals
This service enables you to submit a request for income tax exemption for an Omani individual, an Omani company, or a foreign individual engaged in maritime or air transport activities.
Tax Authority
Before you start
- Document support the request
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Service category and fees Show
0
Steps
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1
Submitting the request
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2
Reviewing the request
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3
Referring the request
Special conditions
- For Omani companies and institutions engaged in maritime transport activities: the institution or company must operate in the maritime transport sector, whether for the transportation of goods, passengers, mail, luggage, or other items, including the leasing or renting of vessels with all equipment, crew, and gear, as well as any other closely related activities that cannot be separated.
- The foreign individual engaged in maritime or air transport activities must ensure that the vessels or aircraft used in conducting the activity are registered in accordance with the laws and regulations applicable in the country where the individual is established.
- Applicable laws in the country where the legal entity is established, or in the country where actual management and control take place, or in the country of the natural person's nationality, may grant income tax exemptions to foreign shipping companies imposed in that country if they conduct their activities there through a permanent establishment.
