Oman

PIT in Oman is effective 1 January 2028.

Tax residents (Omani citizens and expats) will be taxed on their worldwide taxable income. Non-resident Omani citizens will be taxed only on taxable income generated within Oman.

An annual income threshold of 42,000 Omani rial (OMR) has been set, above which a 5% tax rate will apply. This rate is calculated after accounting for eligible deductions, making the system progressive and considerate of essential living costs.