Oman published Royal Decree 56/2025 in the Official Gazette on 30 June 2025, issuing the Personal Income Tax Law. As previously reported, Oman is introducing a personal income tax that will be imposed from 2028 at a rate of 5% on the net income of individuals exceeding OMR 42,000. Some of the key points of the law include:
- The tax will be levied on the income of a tax resident realized inside or outside of Oman and on the income of a non-tax resident realized inside of Oman;
- A person is co…