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.
04
Official source
Royal Decree 56/2025 · effective 1 January 2028 · Oman Tax Authority
September 13, 2026
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