01
Document overview
A future personal-income-tax regime: 5% on specified individual income above the statutory annual threshold, effective from 2028.
02
Scope and exclusions
Applies to
Will apply to individuals and income categories defined by the law, subject to the OMR 42,000 threshold.
Limitations and exclusions
No tax is imposed before commencement; deductions, exemptions and the Executive Regulation must be checked before application.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Oman Tax Authority. A catalogue record and editorial overview are published in four languages; no article-level text is yet published.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · August 24, 2026
Republication status
Only bibliographic data and an independent editorial overview are hosted. Terms for republication of the official text have not yet been cleared.
Change history
24 August 2026: source located and initial record, scope and exclusions added to the index.
06
Official primary source
Royal Decree 56/2025 · effective 1 January 2028 · Oman Tax Authority
Only bibliographic data and an independent editorial overview are hosted. Terms for republication of the official text have not yet been cleared.
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