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July 11, 2026

<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>10</td><td>0% (residence state only)</td><td>Provided the resident is the beneficial owner of such dividends.</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>Includes income from government securities, bonds, debentures, and transactions relating to Islamic financial instruments where the substance is similar to a loan. Penalty charges for late payment are excluded.</td></tr></table>

Agreement between the Government of the SULTANATE OF OMAN and the Government of the KINGDOM OF BAHRAIN regarding the Elimination of Double Taxation and the Prevention of Tax Evasion and Avoidance with respect to Taxes on Income

The Government of the Sultanate of Oman and the Government of the Kingdom of Bahrain, desiring to further develop their economic relationship and to enhance their cooperation in tax matters,

This is an unofficial / best effort translation