On 22 June 2025, the Omani authorities announced the
introduction of a Personal Income Tax Law
("PITL") pursuant to Royal Decree No.
56/2025 (the "Royal Decree").
Although the PITL is referenced in Article 1 of the Royal
Decree, the text was not published alongside the decree itself.
The full text of the PITL is expected to be published in the
Official Gazette on Sunday, 30 June 2025 and will come into force
on 1 January 2028.
Based on a recent announcement made by the Omani Tax Authority,
it is expected that the PITL will apply to the income of natural
persons who are tax resident in Oman on the following basis:
- 0% on annual income up to OMR 42,000; and
- 5% on annual income which exceeds the threshold of OMR
42,000.
