Oman
OMNOman is a Gulf state with no personal income tax (15% corporate tax). Residency is via employer-sponsored work permits or the Investor Residency Programme (introduced 2021): 5-year residency for OMR 250,000+ investment in real estate or business, 10-year residency for OMR 500,000+. Oman ratified an Income Tax Law in 2024 introducing a personal income tax of 5% on annual income above OMR 30,000 effective from 2028 — the first GCC country to introduce broad-based PIT. Naturalisation is highly restricted; primarily for spouses of Omani citizens after 10+ years and case-by-case Royal decree.
Passport Rank
#65
Visa-Free
79
destinations
Country Details
- Capital
- Muscat
- Currency
- Omani rial (OMR)
- Languages
- Arabic, English
- Population
- 4,640,000
- Tax System
- No Income Tax
- Dual Citizenship
- Not allowed
- Naturalisation
- 20 years
- Schengen / EU
- No
- Climate
- Hot desert / coastal
- English Proficiency Rank
- #80
Indices
Cost of Living
53
Safety
81
Healthcare
65
Quality of Life
145
Tax Summary
- Tax System
- No Income Tax
- Territorial Taxation
- No — worldwide income taxed for residents
- Naturalisation
- 20 years of legal residency
- Dual Citizenship
- Not allowed
Cost of Living by City
← scroll the table →
| City | Rent 1BR centre | Rent outside | Groceries | Utilities | Transit pass |
|---|---|---|---|---|---|
| Muscat | $480 | $360 | $290 | $95 | $30 |
Monthly USD figures. Typical central 1-bedroom rent, grocery basket for one, household utilities, monthly transit pass.
Visa Categories & Immigration Authority
Major Visa Categories
- Tourist eVisa
- Employment Visa
- Family Joining Visa
- Investor Residence Visa (10-Year)
- Student Visa
- GCC Resident Visa
- Authority
- Royal Oman Police - Directorate General of Passports and Residence
- Official Portal
- www.rop.gov.om
- Phone
- +968-24-560099
- [email protected]
Naturalisation Details
- Residence Years
- 20
- Language Test
- Yes (Arabic)
- Civic Test
- Yes
- Oath Required
- Yes
- Dual Allowed
- No
- Fee
- —
- Processing
- ~36 months
International Schools
← scroll the table →
| School | City | Curriculum | Tuition (USD/yr) |
|---|---|---|---|
| The British School Muscat | Muscat | British / IGCSE / A-Level | $10,000–$18,000 |
Daily Life Logistics
Internet
80 Mbps median
70% fibre coverage
eSIM: Omantel, Ooredoo Oman
LGBTQ+ Legal Status
- Same-Sex Marriage
- Not legal
- Civil Partnerships
- Not recognised
- Anti-Discrimination Law
- No
- ILGA Rank
- —
Religious Life
- Halal Food
- Widely available
- Kosher Food
- Limited
- Prayer Facilities
- Common
Related Guides
Zero and low-tax residencies: the real list
Countries with zero personal income tax, territorial-only taxation, or special expatriate regimes — and what each one actually requires from you to qualify as a resident.
Exit tax: countries that charge you to leave
Country-by-country reference of departure taxes, deemed-disposition rules, and wealth-locking regimes that trigger when tax residency ends.
Sources & last verified
- Last verified 2026-04-26