Oman Tax Guide
In 2026, there is no personal income tax in Oman and the corporate tax rate is 15%. Checked against official guidance on 8 November 2026. There is also a special tax regime that can lower the bill for people who qualify.
- Personal income
- 0%None
- Corporate
- 15%3% (SMEs) · 55% (petroleum)
- Special regime
- Yes
At a glance
| Personal income tax (headline rate) | 0%None |
|---|---|
| Corporate tax | 15%3% (SMEs) · 55% (petroleum) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 8 Nov 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Oman residency rule
Oman residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Oman
Heed monitors Oman legislation, treaty updates, and residency rules. No published changes for Oman in the most recent feed window.
Get alerted when a verified change is publishedMove, incorporate, and bank in Oman
Oman on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Oman
Legislative changes
Confirmed changes to Oman tax law, each checked against its official source.
Residency thresholds
Day counts against Oman residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Oman residents, where an official source publishes them.
Oman tax, common questions
Is Oman a tax haven?
Oman operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags a change when we publish it, verified against its official source.
What is the income tax rate in Oman?
There is no personal income tax in Oman. Other taxes, social contributions and company tax may still apply. Heed keeps the rate alongside the legislative changes that could move it.
Does Oman tax cryptocurrency?
Crypto taxation in Oman varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in Oman to become tax resident?
Tax residency in Oman is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does Oman have a digital nomad visa or special regime?
Oman offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates when we publish a verified change.
How does Oman compare with other Middle East jurisdictions?
Heed's Tax Rankings compare Oman with other Middle East jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Oman with...
Where Oman stands: the lowest tax countries and the highest, and the countries with no income tax.
How Heed tracks Oman
Oman surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Oman's full tax profile.
Track Oman on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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