Oman Personal income tax
Oman Personal income tax: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 24 Jul 2026.
Personal income tax on the income of individuals. NO PERSONAL INCOME TAX IS IN FORCE IN OMAN as of the confirmation date — individuals pay no tax on salaries, wages or other personal income. A Personal Income Tax Law HAS however been enacted (Royal Decree No. 56/2025), the first in the GCC, but it does not commence until 1 January 2028.
| Current value | no single figure |
|---|---|
| In force from | — |
| Official source | Oman Tax Authority — 'Issuance of Personal Income Tax (PIT) Law': the Personal Income Tax Law issued by Royal Decree No. 56/2025 imposes 5% on taxable income of a natural person whose total income exceeds OMR 42,000 annually, and "the law will enter into force at the beginning of 2028" |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
CURRENT POSITION: value is null because NO personal income tax is in force in Oman on 24 July 2026. Individuals — Omani and expatriate — pay no tax on employment income, and there is no capital gains tax on individuals' personal assets and no net wealth tax. This is a positively established absence: the only Omani statute imposing tax on individuals' personal income is Royal Decree 56/2025, and its own commencement article defers the charge to 2028. ENACTED BUT NOT YET EFFECTIVE — verified, and the common account's details hold up: Royal Decree No. 56/2025 promulgating the Personal Income Tax Law was signed on 26 Dhu al-Hijjah 1446, corresponding to 22 JUNE 2025, and published in OFFICIAL GAZETTE No. 1602 on 30 JUNE 2025; its Article IV provides that the decree comes into force on 1 JANUARY 2028. The law runs to 76 articles across 16 chapters. Charge: a flat 5% on the taxable income of a natural person whose total income EXCEEDS OMR 42,000 per year (about USD 109,000); income at or below that threshold is outside the charge, which the Tax Authority states leaves roughly 99% of Oman's population untaxed. Scope covers residents and non-residents on income arising in or from Oman. The law contemplates deductions (education, healthcare, zakat and charitable donations, interest on a primary-residence loan) and exemptions (a two-year one-off relief for foreign-earned income, gain on the sale of a primary residence, inheritance and gifts). Executive regulations are to be issued by the Tax Authority within one year of the law's publication. SIGNIFICANCE: this is the FIRST personal income tax legislated by any GCC state. DO NOT SERVE 5% AS THE CURRENT RATE and do not set effective_from to 2025 — the enactment date and the commencement date are three and a half years apart, and the correct effective_from when this series flips is 2028-01-01. Re-check the OTA portal when the executive regulations are issued, and again in late 2027; the commencement date is a statutory date, so only an amending Royal Decree could move it. NOT A PERSONAL INCOME TAX, do not conflate: business and professional profits of a sole proprietor remain within the 15% corporate/business income tax under Royal Decree 28/2009 (see the corporate-tax series), and 5% VAT plus excise tax remain the consumption taxes borne by individuals.
Get it programmatically
curl https://asiaref.dev/v1/om/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/om/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/om/income-taxOther Oman series: policy interest rate · Value Added Tax (VAT) · VAT registration threshold · Minimum wage for Omani nationals in the private sector · Official public holidays · Consumer Price Index · Corporate income tax · Withholding tax rates · statutory interest rate · Statutory social-insurance contributions
The same figure elsewhere: Pakistan · Philippines · Qatar · Saudi Arabia · Singapore · all 28