Middle East
Oman: tax at a glance
There is no personal income tax today, but Oman will become the first Gulf state to tax high earners, at 5%, starting in 2028. The corporate rate stands at 15%, and VAT at 5%.
No personal income tax
Last verified
Ways to relocate to Oman
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%There is no personal income tax until 2028, when a 5% rate begins to apply to income above OMR 42,000 (~USD 109k).
- Corporate income
- 15%
- Capital gains
- Exempt for individuals. There is no personal capital gains tax.
- VAT
- 5%
- Dividends (WHT)
- 0%. Dividend withholding tax is currently suspended.
- Interest (WHT)
- 0%. Interest withholding tax is currently suspended.
- Royalties (WHT)
- 10%
- Social security (employee)
- 8%, and only for Omani nationals.
- Social security (employer)
- 12.5% or more for Omani nationals, and nothing for expatriates.
- Wealth tax
- None
- Inheritance / estate
- None. Estate distribution follows Sharia law.
- Property tax
- There is no annual property tax, though a 3% municipal tax applies to rental income, and a 5% fee applies to property transfers.
- Other
- A 5% personal income tax on high earners begins in January 2028, while SMEs pay a 3% corporate rate.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Royal Decree 56/2025 brings in a 5% personal income tax starting 1 January 2028. Deductions apply for education, healthcare, inheritance, zakat, donations and primary housing. VAT stands at 5%, and corporate income tax also applies.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.