Middle East · Gulf
Oman
A presence-free 10-year residency in the Gulf's quietest state — and the first GCC country to enact a personal income tax, which makes it the region's most important cautionary tale rather than its best offer.
Tax position
- Income tax (top)
- 0% today — 5% from 1 January 2028 on annual income above OMR 42,000 (roughly USD 109,000), taxing only the excess. Oman is the FIRST GCC state to enact a personal income tax.
- Capital gains
- none currently; treatment from 2028 depends on Executive Regulations not yet issued
- Wealth tax
- none
- Inheritance tax
- none — and the 2028 PIT law provides an express exemption for inheritance
- Special regime
- Royal Decree 56/2025 introduces 5% personal income tax from 1 January 2028 with deductions for education, healthcare, inheritance, zakat, donations and primary housing; 5% VAT; corporate income tax applies
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Is Oman actually right for your family?
We will tell you if it is not. That is the whole service.