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Personal Income Tax

Big News for Oman's Tax Landscape!

Today, we mark a new chapter in Oman’s Economic Evolution with the Issuance of the Personal Income Tax (PIT) Law by HM Sultan Haitham bin Tarik under a Royal Decree No. 56/2025. This milestone not only advances fiscal diversification but also empowers our nation’s sustainable development and strengthens public services.

As a leading Consultancy and Advisory firm in the Sultanate of Oman, Crowe is excited to support individuals in adapting to this change—ensuring seamless compliance, smart planning, and long-term growth.

Stay tuned for expert guidance on:
  • Understanding PIT threshold and exemptions
  • Efficiently integrating PIT as a personal regime
  • Adopting proactive tax planning strategies

Key Highlights

  • PIT imposed on a natural person
  • Effective on 1 January 2028
  • PIT applicable on income exceeding OMR 42,000 annually
  • Deduction and exemptions available on expenses like education, healthcare, inheritance, zakat, donations, primary housing, etc
  • PIT rate is 5% of the net income after all the deductions and exemptions

Deductions and Exemptions

  • One-time exemption on income earned outside the Sultanate for a period of two years
  • Income from the sale of primary residence
  • One-time exemption on income from sale of a secondary residence
  • Inherited income and gifts
  • Income from industrial property right for five years from the date of registration
  • One-time deduction for interest on financing the construction or purchase of a primary residence
  • Zakat, charitable donations and endowments (waqf)
  • Education and healthcare expenses

Let's embrace this transformation together - driving innovation, transparency and prosperity for all

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