Oman’s Personal Income Tax: Who Pays, Who Is Exempt, and What It Means for Expats
Royal Decree No. 56/2025 makes Oman the first GCC state to introduce a personal income tax. The law sets a 5% flat rate on income above OMR 42,000 and takes effect on January 1, 2028. This article covers the full threshold mechanics, exempt income categories, residency rules, and employer withholding obligations.
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