TaxSavvyOM

Start date of Oman personal income tax

When does personal income tax start in Oman?

The situation

Royal Decree 56/2025, issued on 22 June 2025, brings the law into force on 1 January 2028.

The law

  • Personal Income Tax Law, Royal Decree 56/2025: Issued 22 June 2025, in force 1 January 2028; executive regulation due within one year of publication

What it means for you

No personal income tax is due for 2026 or 2027. The first tax year is 2028, with returns by 30 June 2029. The executive regulation was due within a year of publication.

What to do

  1. Note the start date.
  2. Plan records from 2028.
  3. Watch for the regulation.
  4. Estimate exposure.

We can do this for youPersonal income tax readiness for 2028 (Royal Decree 56/2025): OMR 150

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