I-Passport Index
Middle East

Oman

Baseline rank
#19 / 116
Baseline score
69.2
Factor scores

How Oman performs

Tax

97.6
Very strong

Light taxes. Oman has one of the lightest tax burdens in the index, 6th of 123. You keep more of what you earn here than in most countries we cover. Personal income tax 5%, corporate tax 3 - 25%, VAT 5%.

Source: Heritage Foundation, Index of Economic Freedom (Tax Burden sub-score)

Safety

63.0
Moderate

Average safety. Safety here is about average for the countries we cover: Oman is 51st of 117.

Source: Institute for Economics and Peace, Global Peace Index

Cost of Living

76.7
Very strong

Average cost. Everyday costs are mid-table: Oman is 71st of 118.

Source: Numbeo Cost of Living Index

Education

39.3
Weak

Average education. Education is mid-table: Oman is 70th of 120.

Source: UNDP & MBRF, Global Knowledge Index

Every figure is published by the institution named against it. We do not adjust, model or estimate the underlying values. See the formulas.

Tax and citizenship

The detail behind the scores

Taxation

Corporate income tax 3 - 25% Applicable tax rate varies based on the amount of income earned, size of the company and nature of business activities
Personal income tax 5% On income over 42,000 OMR, effective from 1 January 2028
Standard VAT 5%

Rates change without notice. Confirm with the relevant tax authority before acting.

Naturalization Requirements and Immigration Pathway

Residence for naturalization
15 years
Language requirement
Yes
Proficiency in Arabic language
Investment Immigration Pathway
Oman Golden Residency Program
Official language
Arabic
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