Oman
Oman pairs a newly expanded long-term investor residency route with a currently tax-light personal regime, though a 5% high-earner income tax is legislated from 2028.
Country details
- Capital
- Muscat
- Language
- Arabic
- Currency
- OMR
- Population
- 5.3M
- Timezone
- UTC+4
- Immigration Authority
- Official Website
Migration pathways
Residency Visas
Tax situation
- Income Tax
- None
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default Rates |
|---|---|
| Income Tax | None |
| Foreign Income | Exempt |
| Capital Gains | None |
| Dividends | None |
| Wealth Tax | None |
| Inheritance Tax | None |
Country details
Oman is a GCC jurisdiction with a growing focus on attracting foreign capital and long-term residents, supported by political stability, modern infrastructure in Muscat, and a widening residency toolkit for investors.
At present, Oman does not levy personal income tax, and there is no general personal capital gains tax, wealth tax, or inheritance tax. However, a 5% personal income tax on annual earnings above OMR 42000 has been legislated to take effect from 2028, so medium-term tax planning should not assume the current situation is permanent.
On immigration, Oman's Royal Oman Police (ROP) runs the national eVisa infrastructure, while long-term investor residence routes are promoted through official investment portals. The most relevant pathway for investors is the relaunched Golden Visa or Investor Residency framework, with multi-year residence permits linked to qualifying investment thresholds.
Oman is not part of the EU or the Schengen Area. For most applicants, the practical work is ensuring the investment route is compliant (for example, real estate eligibility rules) and that renewal conditions are understood, as the program is recent and the details can evolve.
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Schedule consultationGolden Visa / Investor Residency tiers and fees
Invest Oman - Investor Residency·Last checked: 13/01/26
Golden Visa relaunch timing (Aug 2025)
Deloitte - Oman Golden Visa program relaunched·Last checked: 13/01/26
Future personal income tax introduction (5% above OMR 42000 from 2028)
Financial Times - Oman to levy personal income tax from 2028·Last checked: 13/01/26
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