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June 26, 2026

Agreement between the Government of the Sultanate of OMAN and the Government of the United Republic of TANZANIA for the Avoidance of Double Taxation of Income Arising from the International Air Transport

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

Desiring to conclude an Agreement for the avoidance of double taxation of income arising from international air transport;

Have agreed as follows:

Contents

Article 1 - Taxes Covered

Article 2 - Definitions

Article 3 - Taxation of Income from International Traffic

Article 4 - Entry into Force

Article 5 - Termination

Article 1
Taxes Covered

  1. The taxes which are the subject of this Agreement are:

    1. In The Sultanate of Oman:

      the company income tax imposed by the Company Income Law, 1981;

      (hereinafter referred to as "Omani tax");

    2. In the United Republic of Tanzania:

      1. the income tax and any tax deemed to be income.

      2. the capital gains tax;

      3. the excess profit tax

      4. the payroll tax

      (hereinafter referred to as "Tanzania tax").

  2. This Agreement shall also apply to any identical or similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph (1) of this Article.

  3. Each Contracting State shall immediately inform the other contracting State of the additional taxes referred to in paragraph (2) of this Article.

Article 2
Definitions