Oman - Other taxes and levies

Oman - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes in Oman? If so, what are the rates for employers and employees?

Under new social security rules effective 1 July 2014 employers’ contributions to the Social Insurance Scheme are increased to 10.5 percent (from 9.5 percent) and the employee’s contribution is increased to 7 percent (from 6.5 percent). Employers’ contributions to insurance against work-related injuries and illness are unchanged at 1 percent. The total contribution by employer is therefore now 11.5 percent.

Employer and employee contributions are calculated on the aggregate of basic salary and allowances paid in cash and in-kind, i.e. the employee’s total gross salary, rather than basic salary, as was previously the case. The gross salary to be included in the calculation is limited to a monthly gross salary amount of 3,000 Omani Rials.

Employers will need to assign a monetary value to the allowances paid in kind.

Social insurance contributions are payable for a whole month regardless of the date on which an employee starts work. Where the employment is terminated during the month, the social insurance contribution is not payable for the final month unless the termination date falls on the last day of the month.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Oman?

None for individuals.

Real estate tax

Are there real estate taxes in Oman?

None for individuals.

Sales/VAT tax

Are there sales and/or value-added taxes in Oman?


Unemployment tax

Are there unemployment taxes in Oman?


Other taxes

Are there additional taxes in Oman that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

None for individuals.

© 2016 KPMG, an Oman member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( “KPMG International”) A Swiss entity. KPMG and the KPMG logo are registered trademarks of KPMG International. KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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