Iraq's Council of Ministers approved the pending income and capital tax treaty with Oman on 25 May 2026. The treaty, signed 3 September 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Iraqi income tax, real estate tax, vacant land tax, and the tax on the income of oil companies contracted under Iraqi Law No. 19 of 2010. It covers Omani income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, t…