Introduction to
Oman tax planning guide

With its breathtaking landscapes, rich cultural heritage, and welcoming atmosphere, Oman has become an increasingly popular destination for expats seeking a peaceful and high-quality lifestyle in the Gulf region.



In this guide, we’ll walk you through everything you need to know about relocating to Oman from a personal tax perspective, including tax residency, double tax treaties and tax return obligations. 



TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.

TAX SYSTEM

HOW YOU’RE TAXED IN Oman

Oman follows a zero taxation model. You will not pay tax on personal income sources.

Resident
Local Income
Foreign Income
Non-Resident
Local Income
Foreign Income
RESIDENCY

YOUR RESIDENT STATUS IN Oman

You’ll be considered tax resident if you satisfy any of the following criteria:
Physical presence

if you spend more than 182 days in Oman during the tax year.

HIGHEST RATE

INCOME TAX IN Oman

Residents are subject to progressive tax rates and the highest rate of tax levied on employment income and self employment income is 0%.
Global comparison
56%
World highest
0
%
Oman
0%
World lowest
OTHER TAXES

PERSONAL TAXES IN Oman

Asset tax

Tax on property and share sales

Wealth tax

Tax on value of owned assets

Death tax

Tax on assets passed to heirs

Social tax

Tax to contribute to state welfare

 * It is recommended that you review your affairs and structure accordingly so that you do not end up creating an unexpected tax charge and paying more tax than necessary.
INTERNATIONAL TAX

DOUBLE TAXATION AGREEMENTS IN Oman

If you receive incomes overseas while you are living in Oman, you may find that the source country, as a starting point, continues to tax the income.

Double taxation agreements may remove the source country’s taxing right and thus, enable you to receive incomes tax free globally.

At present, Oman has 30 double taxation agreements signed.

Global comparison
140
World highest
30
Oman
0
World lowest
COMPLIANCE

TAX OBLIGATIONS IN Oman

What is the deadline to file tax returns and settle tax liabilities?
The tax year starts on 1 January and ends on 31 December.
What is the deadline to file tax returns and settle tax liabilities?
N/A tax return filing is not required in Oman.
Do you need to make advance payments of tax?
N/A tax payment is not required in Oman.