Living in Oman: 183-day tax residency, 42,000 OMR threshold and 5% tax rate.

According to the Omani tax authority, anyone residing in Oman for more than 183 days is considered a tax resident, regardless of their Omani citizenship. Personal income tax applies to income exceeding 42,000 OMR, at a rate of 5%. One point remains to be verified before any decision is made: the documents we consulted do not provide a clear implementation date for this tax.

Tax resident: more than 183 days, continuous or not

According to the Frequently Asked Questions section of the tax authority's portal (updated October 12, 2026), anyone who stays in Oman for more than 183 days is considered a tax resident. This rule applies to both Omani citizens and foreigners. The days are counted whether they are consecutive or spread throughout the year: beyond 183 days, the person is a resident; below that, they are not. The same authority's "Questions and Answers" guide (updated July 17, 2025) states the same.

The tax applies to individuals, whether resident or non-resident. According to the FAQ, employers, both public and private, withhold tax on salaries exceeding 42,000 OMR per year and remit it to the tax authority.

These pages do not define the fiscal year. The text of the royal decree may do so; we have not read it in a usable way.

Royal Decree 56/2025 and the date which we were unable to read

The tax authority's website refers to the law as "Royal Decree 56/2025 Issuing the Personal Income Tax." The page hosting it, last updated on June 30, 2026, provides neither the date of the decree nor its effective date. The PDF of the decree (17.4 MB) is in Arabic and its output is illegible: we were unable to reliably determine a date from it.

The consequence for you: before making a decision regarding this tax, have an Omani professional confirm from which year it applies and how the tax year is defined. This page does not resolve this point.

Threshold of 42,000 OMR, rate of 5 %: the tax authority's formula

The FAQ states that net income consists of "all amounts exceeding 42,000 OMR" of total income. The guide details the calculation in four steps:

The FAQ only lists "5 %" as the rate and doesn't mention any other brackets. The guide applies it to taxable income. We haven't seen any multi-bracket tax rates.

Gross income of 60,000 OMR: numerical example (fictitious profile)

Situation. A fictitious corporate finance consultant is an Omani tax resident and earns OMR 60,000 in gross income during the fiscal year. He claims OMR 3,000 in expenses and exemptions.

Issue. He wants to estimate the tax according to the formula published by the tax authority, before deciding on his investments.

Strategy. He applies the steps in the guide, then has an Omani professional confirm the scope of eligible expenses, the date of application of the law and the absence of other tiers.

Result. Taxable income is 15,000 OMR (60,000 minus 42,000 minus 3,000) and tax is 750 OMR, or 1.25 times % of gross income. Without fees or exemptions, taxable income would be 18,000 OMR and tax would be 900 OMR.

Income earned abroad: a general rule and a 24-month exemption

The FAQ clarifies that total income includes all amounts and benefits in kind received by a resident "in Oman or abroad." The guide adds two statements: an individual's income earned outside Oman is exempt for 24 consecutive months, and the salaries of an Omani tax resident earned outside Oman are exempt. It does not specify when the 24-month period begins.

We were unable to reconcile these statements. For a resident who holds accounts, contracts, or companies outside of Oman, the difference is significant: it must be resolved with an Omani professional. This page does not publish any rules on this matter.

Regarding tax paid abroad, the FAQ only allows deduction of foreign tax directly related to sources of income considered taxable in Oman.

Income includes: pensions, rents, dividends

According to the FAQ, retirement pensions are included in total income, and rental income is taxable without exemption. The guide indicates that the share of dividends received by a partner in a limited liability company is taxable. Several sources of income are subject to tax, not just wages.

For a non-resident paid by a public body for consulting services, the FAQ indicates that the body only withholds 5 %, the previous withholding of 10 % having been replaced. This is a specific case, which we do not generalize.

Deduct: 15 % or actual expenses

For self-employment income, the FAQ allows deductions of 15% of % from gross income or actual expenses, provided supporting documentation is retained. The guide extends this measure to rental income and indicates that the choice can be changed every three years. Property improvement expenses are not deductible annually; they are deductible upon the sale of the property.

Filing deadline: six months after the end of the tax year

Anyone whose total annual income exceeds 42,000 OMR must file a tax return. According to the guide, this return is due within six months of the end of the fiscal year and must be filed electronically via the tax authority's portal. The information provided does not specify the start and end dates of the fiscal year.

What the 1989 convention changes for a resident of Oman

The Franco-Omani convention of June 1, 1989, concerns residents of one or both states. Our page on the France-Oman tax treaty These articles detail five rules of interest to a resident of Oman who maintains ties with France:

• Dual residence. Article 4 distinguishes, in order, the permanent home, the center of vital interests, the habitual residence, the nationality, and then the agreement of the competent authorities.
• Dividends. Article 8 makes them taxable in the State of the beneficial owner, without a written withholding rate.
• Interests. Article 9 makes them taxable in the source state only if they are connected with a permanent establishment or a fixed base located there.
• Royalties. Article 10 caps the state tax at source at 7 % of the gross amount.
• Pensions and inheritances. Social security pensions are taxable in the State which pays them (Article 14 § 2); real estate is subject to inheritance tax only in the State where it is situated (Article 17 § 1).

From the French perspective, only one criterion from Article 4 B of the French General Tax Code (CGI) is sufficient to maintain residency in France: primary residence or place of residence, professional activity, or center of economic interests. The treaty's provisions take precedence over domestic law when applicable. Our page on Article 4 B details the criteria.

What this page does not cover

The tax application date, the definition of the fiscal year, the complete list of exemptions, wealth taxes, Omani social security (the CLEISS fact sheet could not be read), residence permits and local investments are not covered.

What changes depending on your situation

• The number of days spent in Oman during the year, and the date the law came into effect.
• The nature of your income: salary, business, rent, dividends, pension.
• The location of your accounts and contracts, and the rules regarding income earned abroad.
• Your links with France: if one of the criteria of article 4 B of the CGI remains, you can remain domiciled in France.
• Your nationality, for the application of the convention.

No result is guaranteed in advance.