Oman tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Oman tax profile.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 8 November 2026. Figures last changed 8 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Oman | 0% | 0% | 0% | 0% | 0% | 0% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Oman?
Oman charges no personal income tax on a salary in our model, so the top rate is 0%.
How are capital gains taxed in Oman?
Oman does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Oman?
In our model Oman charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Oman?
In our model Oman does not tax a private investor's gain on crypto assets.
Does Oman tax foreign income?
Generally no. Oman charges no personal income tax on a resident's salary in our model, and income from abroad is generally outside the tax, with exceptions.
Does Oman have a wealth tax?
No. Oman has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Oman have an exit tax for individuals?
No. In our model Oman does not tax an individual's unrealised gains when the individual moves abroad.
What programmes does the Oman profile list?
Golden Visa — 5-Year (Investor) (information only; not numerically modelled); Golden Visa — 10-Year (Investor) (information only; not numerically modelled); Duqm SEZ / OPAZ Free Zones (information only; not numerically modelled); Corporate Tax — Standard (information only; not numerically modelled); Personal Income Tax (from 1 Jan 2028) (information only; not numerically modelled). A citizenship, a residence permit or a company incentive is not by itself a personal tax concession: the ordinary tax rules and the taxpayer's eligibility still apply.
When do you become tax resident in Oman?
The Oman day test (183 days under current law; more than 183 from 2028): at least 183 days through 2027; more than 183 under the 2028 personal income-tax law. The 2028 change is a change in the legal day boundary, not a new 2026 personal income tax. Personal income tax enters force in 2028.
Residence decides whether Oman taxes you on these rates. See the Oman day-count test and count your own days.
Sources
The Oman profile cites 4 sources for these rules, 3 of them from a government or a statute.
- Future PIT scope, net/taxable income and 5% rate · official, retrieved 2026-11-03
- Current ten-year programme minimum OMR200000 · official, retrieved 2026-11-03
- RD38/2025 article 27 and grandfathering · official, retrieved 2026-11-03
- PwC Oman individual other taxes · summary, retrieved 2026-11-08
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Oman with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Oman side by side with other countries, see every country or try the live demo.
Other countries in Middle East: Palestine, Qatar, Saudi Arabia, Syria, Yemen, United Arab Emirates.