Oman Tax & Investment Guides
16 guides covering Omani taxation, 0% personal income tax, corporate tax (CIT 15%), VAT 5%, PASI social insurance (nationals only), zakat 2.5%, free zones (Sohar, Salalah, Duqm, Al Mazunah), property fees, and cross-border rules.
Personal Tax & Residency
0% personal income tax, 183-day residency rule, no filing for individuals, DTTs
Oman Personal Tax Guide: 0% Income Tax 2026 — no income tax
Oman's zero personal income tax — 0% IIT for all residents, no tax filing for individuals, no social security for expats, comparison with GCC and global markets.
Oman Tax Filing Guide 2026 — GTA portal, deadlines, penalties
Oman tax filing: corporate returns due within 120 days of year-end via GTA portal, VAT quarterly returns, penalties for late filing and payment, no individual filing required.
Oman Tax Residency Guide 2026 — 183-day rule, DTTs
Omani tax residency: 183-day physical presence test, permanent residence criteria, implications for individuals and companies, double tax treaties (30+), and how residency affects tax obligations.
Business & Corporate Tax
CIT 15%, 0% SME (OMR 100K revenue), 55% oil & gas, free zones 0% for 30 years
Oman Corporate Tax Guide 2026 — CIT 15%, 0% SME, 55% oil
Oman corporate income tax: standard CIT 15%, 0% for SMEs under OMR 100K revenue, 55% for oil and gas, 12% gas exploration, free zone 30-year holidays, filing deadlines, deductions, and compliance.
Oman Cross-Border Tax Guide 2026 — WHT 10%, transfer pricing, DTTs
Oman cross-border taxation: WHT 10% on dividends/interest/royalties/management fees to non-residents, transfer pricing rules (OECD-aligned), 30+ double tax treaties, PE rules, and foreign tax relief.
Oman Zakat Guide 2026 — 2.5% on capital vs CIT comparison
zakat in Oman: Omani-owned companies pay zakat 2.5% on capital to Ministry of Awqaf and Religious Affairs, separate from CIT, how zakat is calculated, who must pay, and comparison with corporate income tax.
VAT & Indirect Tax
VAT 5%, OMR 500K threshold, quarterly returns, excise 100% on tobacco/alcohol, 50% energy drinks
Investment & Savings
Capital gains 0% individuals, 15% companies, crypto as intangible, WHT 10%, no CGT on property
Oman Capital Gains Tax Guide 2026 — corporate 15%, individual 0%
Oman capital gains tax: Companies pay CGT at 15% standard CIT rate on gains from asset sales. No CGT for individuals — gains on shares, crypto, and property are tax-free. No annual exemption, no indexation.
Oman Crypto Tax Guide 2026 — 15% corporate, 0% individual
Oman crypto tax: individuals pay 0% on crypto gains, mining, staking, and DeFi income. Companies include crypto gains in taxable profits at CIT 15%. No special crypto legislation — treated as intangible assets.
Oman Investment Income Guide 2026 — dividends 0%, WHT 10%
Oman investment income: individuals pay 0% on dividends, interest, and capital gains. Companies include investment income in taxable profits at 15%. WHT 10% on dividends, interest, royalties, and management fees paid to non-residents.
Property & Rental Tax
Transfer fee 3%, municipal 3% on rent (tenant pays), no annual property tax
Oman Property Tax Guide 2026 — transfer fee 3%, municipal 3%
Omani property taxes: no annual property tax, transfer fee 3% on sale, municipal tax 3% of annual rent (tenant pays), no CGT for individuals, no SDLT equivalent.
Oman Rental Income Guide 2026 — municipal 3%, 0% income tax
Oman rental income: no personal income tax on rent (0% for individuals), municipal tax 3% on annual rent paid by tenant, corporate landlords pay CIT 15%, no withholding on rental payments.
Employment & Social Charges
PASI 6.5%+10.5% nationals only, expats exempt, retirement age 60, end-of-service gratuity
Oman Pension Guide 2026 — PASI, retirement age 60, EOS gratuity
Omani pensions: PASI old-age pension (retirement age 60, 15+ contribution years), end-of-service gratuity for expats, private pension options, and comparison with GCC pension systems.
Oman Social Contributions Guide 2026 — PASI 6.5%+10.5%
Oman PASI social insurance: Omani nationals employee 6.5% (cap OMR 3,000/mo), employer 10.5% (total 17%), expatriates exempt with mandatory private medical insurance instead.
Wealth & Succession
No wealth tax, no inheritance tax, no gift tax, zakat 2.5% for Omani-owned companies
Oman Inheritance & Gift Tax Guide 2026 — no inheritance or gift tax
Oman has no inheritance tax, no estate tax, and no gift tax. Assets pass to heirs under Sharia succession law. No tax on gifts between individuals. Zakat may apply to inherited wealth for Omani Muslim owners.
Oman Wealth Tax Guide 2026 — no wealth or net-worth tax
Oman has no wealth tax, no net-worth tax, no annual property tax, and no solidarity surcharge. Individuals and companies face zero recurring tax on assets, investments, or net worth.
Oman Calculators (5)
Free calculators for Omani salary, VAT, and corporate tax.
Oman Salary
Net salary with 0% income tax and PASI (nationals).
Oman VAT
VAT 5% net/gross calculator.
Oman Corporate Tax
CIT 15%, 0% SME, 55% oil & gas.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.