Oman income tax rates
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 | structured — see the API |
|---|---|
| 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 brief'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
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate