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October 9, 2026

<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>10%</td><td>Beneficial owner resident in the other State. Main purpose anti-abuse rule (Article 10(7)). PE or fixed base: Article 7 or 14.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Beneficial owner resident in the other State. Main purpose anti-abuse rule (Article 11(7)). Debt-claims connected with a PE, fixed base or Article 7(1)(c) activities: Article 7 or 14.</td></tr></tbody></table>

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

StatusIn Force

Signed on15 December 2024

Entered into force1 January 2026

Amended on-

Terminated on-

The Government of the Sultanate of Oman and the Government of the United Republic of Tanzania,

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