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Oman
Individual - Other taxes
Last reviewed - 07 July 2026Social security contributions
Social security contributions for Omani employees are at a total of 22.5% (14.5% by the employer and 8% by the employee). Details of the components of the social security contributions are set out below:
| Program / category | Employee contribution (%) | Employer contribution (%) | Salary used for contributions and entitlements | |
| For Omanis | For non-Omanis | |||
| Seniors, dsability and death (retirement) | 7.5 | 11.0 | - | Total salary, not exceeding the subscription wage ceiling (initially OMR 3,000) |
| Workplace injuries and occupational diseases | - | 1.0 | 1.0 | Total salary, not exceeding the subscription wage ceiling (initially OMR 3,000) |
| Job security | 0.5 | 0.5 | - | Total salary (without a ceiling) |
| Maternity and paternity leave | - | 1.0 | 1.0 | Total salary (without a ceiling) |
| Sick leave and exceptional leave | - | 1.0 | 1.0 | Total salary (without a ceiling) |
| Total | 8.0 | 14.5 | 3.0 | |
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.
