Skip to main content
Submit RFP
Contact us

      On 22 June 2025, Oman issued Royal Decree No. 56/2025 (“PIT Law”) promulgating Oman’s Personal Income Tax Law that was published in the Official Gazette on 30 June 2025. The PIT Law will enter into effect on 1 January 2028. Executive regulations will be issued within 12 months of the PIT Law’s publication in the Official Gazette (i.e. by 29 June 2026).

      Key highlights of the PIT Law

      trending_up

      Personal income tax rate

      5%, applied to net taxable income above OMR 42,000 per annum (~USD 109,000).

      attach_money

      Gross income

      cash and benefits in kind received during a tax year.

      local_atm

      Net income

      amounts in excess of OMR 42,000 per annum.

      payments

      Taxable income

      net income less exemptions, costs and losses, subject to specified conditions.

      Download (PDF 5 MB)

      Oman publishes the Personal Income Tax Law

      Download (PDF 5 MB)

      Contact us