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Oman
Middle East
Lucky Nomads World Index
68.01 / 100
Global rank
#79
Corporate tax
15%
Personal tax
0%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index8.0 / 10
- Affordability Index6.2 / 10
- Entry Ease Index5.0 / 10
- Tax Freedom Index9.3 / 10
- WiFi Index8.2 / 10
- Admin Ease Index7.3 / 10
- Healthcare Index7.7 / 10
- City Comfort Index8.5 / 10
- WeatherComfort Index6.3 / 10
- Banking Index6.7 / 10
- GeoStability Index8.0 / 10
- Justice & Order Index5.9 / 10
- Quality of Life Index7.6 / 10
- Open Society Index3.7 / 10
- Flight Index4.5 / 10
- Environmental Quality Index5.7 / 10
- English Index4.2 / 10
- Wealth Protection Index7.5 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.1 / 10
- Market Depth Index6.0 / 10
- ClimateShield Index4.7 / 10
Country snapshot
- Capital
- Muscat
- Population (approx.)
- 5,400,000
- Area (km²)
- 309,500 km²
- Currency code (ISO 4217)
- OMR
- Currency name
- Omani rial
- Main airport IATA code
- MCT
- Airport name
- Muscat International Airport
General facts
- Minimum monthly cost
- From $1,870/month
- Main languages
- Arabic
- Jurisdiction type
- Country
- Region
- Middle East
- Web TLD
- .om
- Phone calling code
- +968
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 15%ModerateWorldwide
- Marginal PIT (personal income tax)
- 0%Ultra lowNo personal income tax
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis for Oman-resident companies under the Income Tax Law (Royal Decree 28/2009). Foreign-source income relief is via foreign tax credit, no structural participation exemption. Free zone enterprises under Royal Decree 38/2025 receive a 10 plus 10 plus 10 year CIT holiday separately from this basis.
Flat 15 percent on worldwide income for Oman-incorporated entities, on Oman-source income for foreign branches and PEs. Petroleum sector subject to a 55 percent statutory rate under EPSAs. Reduced 3 percent SME rate for Omani-owned proprietorships and LLCs meeting capital, gross income and headcount tests.
Personal income tax basis. No personal income tax. The country has no national personal income tax.
No PIT in force until 1 January 2028. From that date Royal Decree 56/2025 introduces a 5 percent rate on annual income above with worldwide scope for tax residents (more than 183 days of presence in Oman over a 12-month period).
No personal income tax in force as of 2026. Royal Decree 56/2025 introduces a 5 percent flat tax on annual income above effective 1 January 2028, the first PIT in the GCC. Capital gains, wealth, inheritance and payroll taxes remain absent.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Special Economic Zones and Free Zones (SEZ and FZ regime under Royal Decree 38/2025)
AvailableUnified corporate tax holiday framework for the five OPAZ-supervised zones (Duqm SEZ, Salalah Free Zone, Sohar Free Zone, Al Mazunah Free Zone and…
Small and Medium Enterprises Tax Regime (3 percent rate)
AvailableReduced 3 percent corporate income tax rate (instead of the 15 percent standard rate) for Omani sole proprietorships (establishments) and limited…
You either qualify for Oman's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Oman. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Oman lists several residency and mobility routes across residence by investment, work (employer sponsored), work (self sponsored), and retirement routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Residence by investment
2 programmesCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Golden Residency (10-Year Investor Tier)
- Available
Silver Residency (5-Year Investor Tier)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employment Visa
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Freelance and Self-Employment Visa
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retirement Residency (5-Year Pensioner Tier)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Oman.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index9.3 / 10Exceptional tax freedom
- City Comfort Index8.5 / 10High urban quality of life
- WiFi Index8.2 / 10High-quality connectivity for remote work
Weakest dimensions
- Open Society Index3.7 / 10
- English Index4.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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