Oman

The following are the main sources of income, which shall be subject to tax:  

• Salaries, wages, allowances, bonuses, incentives, grants, shares, and other benefit in cash or kind.
• Self-employment.
• Leasing.
• Royalties.
• Interest.
• Returns from stocks, shares, and bonds.
• Returns from the disposal of stocks, shares, and bonds. 
• Returns from the disposal of real estate. 
• Retirement pensions and end of service benefits. 
• Prizes.
• Grants and donations.
• Director's and member's remuneration.

Further details are awaited through the Executive Regulations.