Oman

Individual - Other taxes

Last reviewed - 26 April 2020

Social security contributions

A 17.5% social security contribution is applicable to employees who are Omani nationals, but not to expatriate employees. The employee pays a contribution of 7% of salary, and the employer pays the balance of 10.5%. The employer is also required to contribute for insurance for work related injuries in the amount of 1% of the salary of the employee. This brings the total monthly social security and insurance contributions to be made by the employer to 11.5%.

Consumption taxes

There is currently no value-added tax (VAT)/sales tax in Oman.

Other non-income taxes

There are no other taxes in respect of individuals in Oman.