About Oman's Tax System
Oman, located in Asia, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 15% and a top personal income tax rate of 0%,Oman ranks among the more tax-friendly jurisdictionsin our World Tax Index with an overall score of 76/100.
Tax Information
15%
Standard corporate tax rate is 15%.
0%
TerritorialNo personal income tax.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Oman offers residency programs for foreign investors looking to establish a presence in the country.
Minimum Investment
OMR 500,000 (approx. US$1.3 million)
Investment Type
Tier 1 (10-Year Residency) through: Real Estate Purchase in designated areas, Investment in Omani companies, or Purchase of Government Bonds.
Minimum Stay
No minimum stay required to maintain the residency.
Special Conditions
This is a 10-Year, renewable Golden Residency permit. A lower investment of OMR 250,000 (approx. US$650,000) provides a 5-Year, renewable residency. The visa covers the applicant's family and does not require an Omani sponsor.
Citizenship Pathways
Oman offers citizenship through ancestry or bloodline connections.
Rule
Patrilineal Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen if their father is an Omani citizen, regardless of birthplace. A child of an Omani mother and a foreign father can be granted citizenship under specific conditions (e.g., 10 years of residency, mother's approval).
Oman's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
A child born in Oman to unknown parents (a foundling) is a citizen.
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