TaxGlass

OM · Asia · OMR

Oman

Tax rates

0102030405060World avg (corporate) 22.6%Income · Capital Gains · Crypto · Wealth Tax — 0%VAT 5%Corporate 15%

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Notes & in practice

Income Tax

Oman has no personal income tax in force today. Royal Decree No. 56/2025, issued 22 June 2025, promulgated Oman's first Personal Income Tax Law, but per the source it 'is scheduled to take effect on 1 January 2028' and 'mandates the issuance of executive regulations within one year of its implementation.'

VAT

In practice

Filing

VAT registration is mandatory once annual supplies exceed or are expected to exceed OMR 38,500 (a voluntary registration threshold applies from OMR 19,250). Registered taxpayers file VAT returns and pay VAT quarterly, due within 30 days of the quarter's end.

Source: PWC Worldwide Tax Summaries — Oman (Corporate, Other taxes) · as of 2026-07-07
Exemptions

Oman exempts certain financial services, local passenger transport, education services, and residential property leases from VAT, with no input tax recovery; zero-rated supplies, which remain input-tax recoverable, include exports, international transport, and basic food items.

Source: PWC Worldwide Tax Summaries — Oman (Corporate, Other taxes) · as of 2026-07-07

Capital Gains Tax

Oman has no personal income tax currently in force. Royal Decree No. 56/2025 promulgated a Personal Income Tax Law on 22 June 2025, but it takes effect only from 1 January 2028 and awaits its executive regulations, so individual capital gains are not currently taxed.

Crypto Tax

Oman has no individual income tax currently in force. Royal Decree No. 56/2025, promulgating Oman's first Personal Income Tax law, was issued on 22 June 2025, but is scheduled to take effect only from 1 January 2028. Until then, gains an individual makes on disposing of cryptocurrency are not taxed.

Wealth Tax

No net wealth/worth tax levied in Oman. PWC's Oman 'Individual - Other taxes' page has no dedicated wealth-tax subsection but states under 'Other non-income taxes': 'There are no other taxes in respect of individuals in Oman.' Oman also has no personal income tax.