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June 26, 2026

This treaty between Oman and Ireland seeks to eliminate double taxation and prevent tax evasion and avoidance. It covers Omani income tax and Ireland's income tax, universal social charge, corporation tax, and capital gains tax. A permanent establishment includes a construction site lasting over six months. Withholding tax on dividends is 0% for companies with a 10% holding and 10% otherwise, with government exemptions. Interest is taxed at 5%, with exemptions for government and banks, while royalties are subject to an 8% rate, facilitating cross-border investment and financial flows.

Agreement between the SULTANATE OF OMAN and IRELAND for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

The Government of the Sultanate of Oman and the Government of Ireland,

Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,

Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income 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 other States),

Have agreed as follows:

Contents

CHAPTER I - SCOPE OF THE AGREEMENT

Article 1 - Persons Covered

Article 2 - Taxes Covered

CHAPTER II - DEFINITIONS

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

CHAPTER III - TAXATION OF INCOME

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 - Capital Gains

Article 14 - Income from Employment

Article 15 - Directors' Fees

Article 16 - Entertainers and Sportspersons

Article 17 - Pensions and Annuities

Article 18 - Government Service

Article 19 - Students and Apprentices

Article 20 - Other Income

Article 21 - Miscellaneous Rules Applicable to Certain Offshore Activities

CHAPTER IV - METHODS FOR THE ELIMINATION OF DOUBLE TAXATION

Article 22 - Elimination of Double Taxation

CHAPTER V - SPECIAL PROVISIONS

Article 23 - Entitlement to Benefits

Article 24 - Non Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Members of Diplomatic Missions and Consular Posts

Article 28 - Protocol

CHAPTER VI - FINAL PROVISIONS

Article 29 - Entry into Force

Article 30 - Termination

Protocol

CHAPTER I - 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.

CHAPTER I - SCOPE OF THE AGREEMENT

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered