Oman
How Oman performs
Tax
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
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
Average cost. Everyday costs are mid-table: Oman is 71st of 118.
Source: Numbeo Cost of Living Index
Education
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.
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
- YesProficiency in Arabic language
- Investment Immigration Pathway
- Oman Golden Residency Program
- Official language
- Arabic