Middle East · OMR
Oman
Reviewed 2026-06-21
Top income tax
0%
Self-employed SS
Yes
VAT
5%
Capital gains
0%
Exit tax
No
Nomad visa
No
74
/ 100
Tax efficiency79
Ease to enter57
Ease to exit93
Cost of living81
Internet20
English60
Oman currently levies no personal income tax, no capital gains tax, and no wealth or inheritance tax on individuals, which is attractive for a solopreneur drawing personal income. A 5 percent personal income tax on annual income above roughly USD 109,000 is legislated to begin on 1 January 2028, making Oman the first Gulf state to adopt one. Corporate tax sits at 15 percent (3 percent for qualifying small businesses), VAT is 5 percent, and long term residency is available through the relaunched Golden Residency investor and retiree tracks rather than a dedicated digital nomad visa.
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8%
Employer SS rate12.5%
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Lifestyle
Cost of living index43.6
Internet speed92.69 Mbps
English proficiencyMedium
Civil liberties30
Sources
- PwC Worldwide Tax Summaries — Oman Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Oman Individual Other taxes (VAT, social security, no CGT/wealth/inheritance)
- PwC Worldwide Tax Summaries — Oman Corporate Withholding taxes (dividend WHT suspended)
- Deloitte Middle East — Introduction of a Golden Visa Program for Investors in Oman
- Numbeo — Cost of Living in Oman
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.