🇴🇲 Oman Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇴🇲 Oman
OM / OMN #70
Nomad Score
54.0
Cities
10
Region
Arab League,
Middle East,
Arab World,
Asia,
Asia,
Western Asia
Currency
OMR
🇴🇲 OMAN TAX PROFILE
Data year: 2025
Tax System
Territorial
No personal income tax currently (PIT of 5% on income above OMR 42,000 to take effect from Jan 2028). CIT of 15% on corporate profits. Territorial approach for foreign income.
No personal income tax currently (PIT of 5% on income above OMR 42,000 to take effect from Jan 2028). CIT of 15% on corporate profits. Territorial approach for foreign income.
Top PIT Rate
No Income Tax
Corporate Tax Rate
15.0%
VAT
5.0%
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
7.0%
Social Security (Employer)
11.5%
Dividend Withholding
0.0%
Interest Withholding
10.0%
Royalty Withholding
10.0%
Treaty Count
37
Territorial Exemption
🏠 TAX RESIDENCY
Residency Rules
No personal income tax currently. For corporate purposes, entities are taxable if they have a permanent establishment in Oman.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
-
PwC Worldwide Tax Summaries - Oman
(accessed Mar 23, 2026)
CIT, VAT, no PIT, withholding rates