5%
Personal income tax on individuals earning above OMR 42,000/year, taking effect 2028 — the first GCC country to legislate a personal income tax.
OMAN ROYAL DECREE NO. 56/2025
09 — Gulf
Oman
Late-stage GCC diversification.
VAT and corporate tax both arrived recently — institutional knowledge here is still being built, and we're building it early.
Oman
SCHEMATIC — NOT TO SCALE
01 — The numbers
What's actually moving in Oman.
5%
Standard VAT rate since April 2021, introduced under the GCC VAT framework.
OMAN TAX AUTHORITY, ROYAL DECREE NO. 121/2020
02 — Elsewhere in the network