Oman

 Main exemptions and deductions (subject to certain conditions)  

• One-time special exemption: Income of the tax resident earned from outside Oman for a period of 18 months starting from the day following the end of his capacity as a non-tax resident.
• Education expenses for self and family; 
• Health care expenses for self and family; 
• Donations to certain entities, not exceeding 5% of the Gross Income; 
• Certain other types of compensation; 
• Salaries received by members of diplomatic missions and allowances paid to Omani residents working in diplomatic missions; 
• Salaries of an Omani tax resident earned outside Oman; 
• Contributions made by a person in post-employment pension and benefit schemes, whether obligatory or optional, with a maximum of two schemes; 
• Proceeds of disposal of the Primary Residence, provided the disposal takes place after at least 2 years from the date of notifying the Authority of the election; 
• Proceeds of disposal of the Secondary Residence, once in a lifetime 
• Income from shares listed on the Muscat Stock Exchange, and on investment bonds issued by the Government, and the proceeds from their disposal; 
• Income from interest on bills and bonds issued by the Government and proceeds of their disposal; 
• Inheritance, grants and donations between spouses and first-degree relatives;
• Interest on bank loans obtained for the purpose of building or purchasing the primary residence, and the financing costs in Islamic transactions for the same purpose, provided once in a lifetime; 
• Income from intellectual property rights related to patents, designs, drawings, models, trademarks, methods, and secret formulations, for a period of 5 years from the date of registration. 
• For self-employment, either 15% of the Gross Income, or the actual expenses will be allowed as a deduction.

Further details are awaited through the Executive Regulations.