Oman
Last reviewed: 21 August 2026 · Primary sources: Oman Tax Authority, Ministry of Labour and the Social Protection Fund
Country facts at a glance
- Currency: OMR — pegged at 0.3845 per USD
- VAT: 5% standard rate
- Corporate tax: 15%, with a reduced rate for qualifying small taxpayers
- Personal income tax: None today. A 5% tax on high incomes has been announced to take effect in 2028
- End of service: At least one final basic wage per year of service; eligible fractions of a year are pro-rated
- Social insurance: Omani nationals 7.5% employee, 11% employer (Social Protection Fund)
- Expatriate savings scheme: A 9% employer contribution to individual savings accounts, phased in
- Minimum wage: OMR 325 for Omani nationals
- Working week: 45 to 48 hours depending on sector
- Notice period: 30 days for monthly-paid employees
Current decision alerts
- Oman is the first GCC state to legislate a personal income tax. It is not in force yet, and high earners should plan for 2028 rather than react now.
- Royal Decree 53/2023 counts service that began before the new law when determining the gratuity due; the statutory floor is based on the final basic wage.
Practical country guidance
Banking & Money
Banking and account opening in Oman
Resident card, salary certificate and onboarding checks.
Wage protection and salary transfer
Employer obligations and monitoring.
Remittances from Oman
Corridor costs and comparing all-in pricing.
Tax & Compliance
Oman Tax Portal login and services
Registrations, returns, certificates and digital workflows.
VAT registration and returns
Thresholds, filing cycles and record-keeping.
Preparing for personal income tax
What has been announced and who would fall in scope from 2028.
Visas & Residency
Employment visas and resident cards
Sponsorship, medicals and renewal timing.
Investor residency routes
Thresholds and the permit categories available.
Family joining and dependants
Salary requirements and documentation.
Business & Employment
Company setup through Invest Easy
Structures, licensing and post-registration steps.
End of service under the current Labour Law
One final basic wage per year, with fractions pro-rated, subject to the applicable savings-system position.
Omanisation requirements
Sector targets and their effect on hiring.
Useful calculators
VAT Calculator
End-of-Service Gratuity
Corporate Tax Comparison
Employer Cost
Remittance Cost
Official portals
Oman Tax Portal
VAT and income tax registration, returns and certificates
Oman Tax Authority
Invest Easy
Commercial registration and licensing
Ministry of Commerce & Industry
Ministry of Labour
Work permits, contracts and labour services
Ministry of Labour
Social Protection Fund
Social insurance and savings scheme contributions
Social Protection Fund
Frequently asked questions
Is Oman introducing income tax?
A personal income tax has been legislated to take effect in 2028, applying a 5% rate to income above a high threshold. Nothing is payable today.
How is gratuity calculated if I started before 2023?
Article 61 of the 2023 Labour Law counts service that began before the law when determining the gratuity due. The statutory floor is at least one final basic wage for each year, with fractions of a year paid proportionately, subject to the applicable savings-system rules.
Does resigning reduce my end-of-service benefit?
The current Article 61 formula is based on service and final basic wage and expressly provides a proportionate amount for fractions of a year. Check whether the savings system or a specific employment regime applies to your case.
What is the VAT rate in Oman?
5%, in force since April 2021 and administered by the Oman Tax Authority.
What is the expatriate savings scheme?
A phased scheme under which employers contribute 9% of an expatriate’s monthly basic salary to an individual savings account, alongside the existing gratuity framework.
How this page is maintained
General information only. Confirm current rules with the relevant authority.