Oman

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%.

From January 2021, employers and Omani employees are each required to make a monthly salary contribution at the rate of 1 Omani rial (OMR) per OMR 100 of monthly salary (or 1% of payment) as part of the job security scheme implemented. This brings the total social security contribution to 20.5% of which the employee pays a contribution of 8% and the employer pays the balance of 12.5%.

Consumption taxes

Value-added tax (VAT)

The standard rate of 5% VAT will apply on goods and services supplied in Oman, subject to specific exemptions and zero ratings prescribed under Oman VAT law. See the Other taxes section in the Corporate tax summary for more information.

Other non-income taxes

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