Residence test
Who counts as an Oman tax resident?
The situation
A person present in Oman more than 183 days in a tax year is resident.
The law
- Personal Income Tax Law, Royal Decree 56/2025 (rate and threshold): 5 percent on income above OMR 42,000 a year; residents taxed on worldwide income after 183 days
What it means for you
A person present in Oman more than 183 days in a tax year, consecutive or not, is resident. Residents are taxed on Omani and foreign income; non-residents on Omani income only. Keep travel records to support your day count.
What to do
- Count your days in Oman.
- Decide resident or non-resident.
- Include foreign income if resident.
- Keep travel records.
We can do this for youPersonal income tax readiness for 2028 (Royal Decree 56/2025): OMR 150