Middle East
Oman tax rates 2026
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
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.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Oman
The residency and citizenship routes that lead here, weighed against the tax picture above.