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, 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.