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Taxation · Regulatory layer

Official Note on the Introduction of Oman Personal Income Tax

The Tax Authority confirms 76 articles, 16 chapters, a 5% rate, the OMR 42,000 net-income threshold and commencement on 1 January 2028; the Executive Regulation and guides must be followed as they are officially issued.

Material typeOfficial guidance
Legal branchTaxation
Legal layerRegulatory layer
Source languageOfficial Tax Authority pages in Arabic and English
Review dateSeptember 20, 2026

01

Document overview

The Tax Authority confirms 76 articles, 16 chapters, a 5% rate, the OMR 42,000 net-income threshold and commencement on 1 January 2028; the Executive Regulation and guides must be followed as they are officially issued.

02

Scope and exclusions

Applies to

Use together with the current law, executive regulation, official forms and the particular taxpayer's facts.

Limitations and exclusions

General guidance is not an individual tax ruling and does not replace checking the current law and any official request against the particular facts.

04

Official source

Oman Tax Authority · Royal Decree 56/2025 implementation note · current official page · Oman Tax Authority

September 20, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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