Oman
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Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- Qualifying small enterprises pay 3% and oil and gas exploration 55%; large multinational groups also pay a 15% domestic minimum top-up tax from 2025. Personal income tax starts on 2028-01-01: 5% on annual income above OMR 42,000. Individuals are generally not taxed on capital gains; company gains fall under the 15% corporate tax.
- Introduced at 5% on 2021-04-16; exports and some healthcare and food items are zero-rated. Operates under the GCC Common VAT Agreement.
Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16
Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.
At a glance
A Gulf state that is changing its tax model: there is no personal income tax today, but from 1 January 2028 the first one in the GCC takes 5% of income above OMR 42,000 a year. Companies already pay 15% corporate tax and VAT is 5%. Work follows the employer — the Ministry of Labour issues the permit and Omanisation reserves some occupations for nationals — and the end-of-service gratuity for expatriates is due to become a 9% savings scheme by July 2027. Foreign investors can own 100% of most businesses.
Best for
Employees on Gulf contracts earning below the OMR 42,000 threshold, foreign investors who want full ownership in an open activity, and buyers of freehold homes in Integrated Tourism Complexes.
Who this may not suit
Jobseekers in occupations reserved for Omanis, or high earners choosing the Gulf mainly for a permanently tax-free salary.
Main routes in
Key trade-offs
- Income is untaxed until the end of 2027; from 2028, income above OMR 42,000 is taxed at 5%.
- Omanisation closes some occupations to non-Omanis and sets staffing requirements for employers.
- Residence follows the employer unless you qualify for investor residence.
First steps
- 1 Agree the job first; the employer applies for the work permit, then the residence card.
- 2 Check what your employer's health insurance covers, including dependants.
- 3 Make sure your lease is registered with the municipality.
What changes often
- · Executive rules for the personal income tax that starts on 1 January 2028
- · The start date of the 9% savings system that replaces the expatriate gratuity
- · Omanisation lists of occupations reserved for nationals
Tax rules for 2028 and employment rules are still being finalised — confirm them with the Tax Authority and the Ministry of Labour before relying on them. Oman Tax Authority ↗