Personal income tax readiness for 2028 (Royal Decree 56/2025)

Oman's personal income tax starts on 1 January 2028. We estimate your exposure at 5 percent above OMR 42,000, check residence and exemptions, and set up records now so your first return is simple.

OMR 150One time, then yearly from 2028

For: Residents and non-residents expected to have gross income above OMR 42,000 a year from 2028, and employers that will withhold on salaries.

What we need from you

Expected 2028 income by type (salary, business, rent, investments)
Threshold and taxable base
Days present in Oman
183 day residence test
Foreign income and foreign tax paid
Residents are taxed on worldwide income with credit
Planned property sales
Main residence sales are exempt
Pension contributions, education and health costs, zakat and donations
Exemptions and deductions
Employer details
Withholding and single employer filing option

What we discuss

Will your gross income exceed OMR 42,000 in 2028?
Below that no tax and no filing
Will you be in Oman more than 183 days?
Residents are taxed on worldwide income
Do you have rental or business income?
Deductions allowed and losses carry forward five years
Will you leave Oman permanently?
Departing residents file at least 60 days before leaving
Is your only income one salary?
Employer may file on your behalf on request

What we file

Estimate 2028 tax
Gross income OMR 60,000: taxable (60,000 - 42,000) = OMR 18,000 x 5 percent = OMR 900
Register when the Tax Authority opens individual registration
File first return and pay

What you get

Exposure note with estimate
Record keeping checklist from 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 Source
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 Source
Personal Income Tax Law, Royal Decree 56/2025 (returns and withholding): Return and payment by 30 June of the next year; employers withhold on salaries; leaving residents file 60 days before departure Source

Questions people ask

Online payment in OMR is not open yet. Send us a message and an adviser for Oman confirms the scope and the fee before any work starts.