Oman

{"ftc_utility":"none","fbar_trigger_notes":"Expats working in Oman typically receive salary into a local Omani bank account denominated in Omani Rial (OMR). If aggregate balances across all foreign accounts exceed $10,000 USD at any point during the calendar year, FBAR filing (FinCEN 114) is required. Oman bank accounts are foreign accounts for FBAR purposes. FATCA reporting (Form 8938) thresholds also apply.","ftc_utility_reason":"Oman imposes no personal income tax on individuals. There are no Omani income taxes paid that could generate a Foreign Tax Credit. US expats in Oman cannot use the FTC to offset US tax liability from Omani sources. FEIE and housing exclusion are the primary US tax mitigation tools available for Oman-based expats.","presence_day_count_notes":"Oman does not issue formal long-term resident visas in the same manner as European countries, but expatriate work and residence permits are standard and well-established. Most expats in Oman hold an employment residence permit (iqama) tied to their employer. The 330-day physical presence test is practically achievable. Expats should ensure continuous permit validity and track any exit days carefully. Oman introduced an investor residence visa and retirement visa framework in recent years, broadening options beyond employment.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":35000,"local_tax_rate_on_earned_income":0,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by individuals in Oman is not subject to local tax. Oman levies no personal income tax on any form of individual income.","tax_rate":null,"locally_taxed":false},"social_security":{"notes":"US Social Security benefits are not taxed in Oman as there is no personal income tax. No US-Oman tax treaty exists. US persons remain subject to US federal tax on Social Security benefits under standard US rules. There is no totalization agreement between the US and Oman.","locally_taxed":false,"treaty_protection":false},"roth_distributions":{"notes":"No local tax applies to Roth IRA distributions. Oman imposes no personal income tax. US persons must still comply with US tax rules on Roth distributions.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"Oman has no personal income tax, so US 401(k) and IRA distributions received while resident in Oman are not taxed locally. There is no US-Oman income tax treaty. US persons remain subject to US tax on these distributions regardless of Oman residency.","tax_rate":null,"locally_taxed":false,"treaty_protection":false}}

{"rate":0,"notes":"Oman imposes no personal income tax and no separate capital gains tax on individuals. Corporate capital gains are generally included in taxable income subject to the standard 15% corporate income tax rate.","details":{"tax_type":"Capital Gains Tax","country_name":"Oman","country_iso_code":"OMN","source_references":["PwC Worldwide Tax Summaries - Oman Individual","Oman Tax Authority (Hay'at az-Zakat wat-Dariba)","PwC Worldwide Tax Summaries - Oman Corporate"],"last_verified_date":"2026-06-03","general_description":"Oman does not levy personal income tax or capital gains tax on individuals. There is no mechanism by which an individual resident or expat in Oman is taxed on capital gains from the sale of assets, securities, or property. Corporate entities pay the standard 15% CIT rate on gains included in taxable income.","corporate_capital_gains":{"rate":0.15,"tax_treatment":"Capital gains realized by corporate entities are included in ordinary taxable income and taxed at the standard 15% corporate income tax rate. No separate capital gains regime exists."},"individual_capital_gains":{"rate":0,"tax_treatment":"No tax on capital gains for individuals. Oman has no personal income tax, so gains from sale of property, shares, or other assets are not taxable at the individual level."}}}

{"notes":"Individuals in Oman pay no personal income tax on dividends received. However, a withholding tax of 10% applies to dividends paid by Omani companies to non-resident recipients (corporate or individual). Dividends paid to Omani residents are not subject to withholding tax. US expats resident in Oman receiving dividends from Omani sources face no local tax on that income.","rates":[{"rate":0,"type":"exempt","notes":"Dividends received by Oman-resident individuals are exempt from personal income tax as no PIT exists in Oman."},{"rate":0.1,"type":"withholding","notes":"10% withholding tax applies to dividends paid to non-resident recipients. This is the standard WHT rate under Oman tax law; reduced rates may apply under applicable tax treaties."}]}