Publication
Personal Income Tax (PIT) Law in the Sultanate of Oman
The Sultanate of Oman has made history by being the first Gulf Cooperation Council (GCC) country to introduce a personal income tax (PIT). Under Royal Decree No. 56/2025 – published on June 30, 2025, in the official gazette no. 1602 – the Sultanate imposes a five percent (5%) tax on those earning over 42,000 Omani riyals (OMR) annually. This means that income up to OMR 42,000 is not taxable (0%). The PIT shall become effective as of January 1, 2028.
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