Oman
Western Asia · OM · 34 treaties
What is the personal income tax rate in Oman?
Oman operates a territorial tax system, and there is no personal income tax.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | Oman Remote Work Visa |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the corporate tax rate in Oman?
- The standard corporate tax rate in Oman is 15%.
- What is the VAT rate in Oman?
- The standard Value Added Tax (VAT) rate in Oman is 5%.
- How long does it take to become a tax resident in Oman?
- To establish tax residency in Oman, an individual must be present in the country for at least 183 days.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in Oman during the tax year (continuous or intermittent)
The official rule is a simple day-count test with no citizenship or domicile tail in the guidance. On the official guidance provided, leaving Oman and staying under the 183-day threshold is enough to stop being tax resident.
Source: Oman Tax Authority (via OECD CRS tax residency profile)
Tax treaty network (41)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | 10% | 5% | 10% |
| Belarus | 5% | 5% | 10% |
| Brunei | 5% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| China | 5% | 10% | 10% |
| Croatia | 0% | 5% | 10% |
| France | 0% | 0% | 7% |
| Hungary | 10% | 0% | 8% |
| India | 12.5% | 10% | 10% |
| Iran | 10% | 10% | 10% |
| Italy | 10% | 5% | 10% |
| Japan | 10% | 10% | 10% |
| South Korea | 10% | 5% | 8% |
| Lebanon | 10% | 10% | 10% |
| Mauritius | 0% | 0% | 0% |
| Moldova | 5% | 5% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 10% | 0% | 8% |
| Pakistan | 12.5% | 10% | 12.5% |
| Portugal | 15% | 10% | 8% |
| Seychelles | 5% | 5% | 10% |
| Singapore | 5% | 7% | 8% |
| South Africa | 10% | 0% | 8% |
| Sudan | 15% | 15% | 10% |
| Switzerland | 15% | 5% | 8% |
| Syria | 7.5% | 10% | 18% |
| Spain | 10% | 5% | 8% |
| Thailand | 10% | 15% | 15% |
| Tunisia | 0% | 10% | 5% |
| Turkey | 15% | 10% | 10% |
| United Kingdom | 15% | 0% | 8% |
| Uzbekistan | 7% | 7% | 10% |
| Vietnam | 15% | 10% | 10% |
| Yemen | 5% | 10% | 10% |
| Bahrain | 0% | 0% | 8% |
| Cyprus | 0% | 0% | 8% |
| Estonia | 10% | 5% | 8% |
| Ireland | 10% | 5% | 8% |
| Qatar | 5% | 0% | 8% |
| Russia | 15% | 10% | 10% |
| Sri Lanka | 10% | 10% | 10% |