Choose a base for your actual life

Oman offers very different living environments: Muscat’s dispersed coastal capital region, Salalah’s southern city and monsoon season, and smaller industrial or coastal centres. A successful move needs a legal income and residence route that fits the family’s daily routine, not only an attractive property or a tax headline.

For investors, the Golden Residency programme is a renewable ten-year permission with qualifying routes. For employees, a work permit and residence application follow a different process. Neither should be presented as a purchased Omani passport.

References [7][11]

The tax timeline matters

IssuePractical meaning
Now: ordinary salaryThe general PIT law has not yet commenced. Business tax and contributions already matter.
From 1 January 2028Enacted 5% personal tax above the statutory threshold and adjustments; plan a multi-year move accordingly.
Operating a businessOrdinary 15% income tax, qualifying SME treatment, VAT and other obligations.
Employing expatriatesNo automatic Omani national pension charge does not mean zero employer costs; 2026 leave-insurance changes matter.
References [5][1][6]
White and blue buildings along Muttrah Corniche in Muscat, with a minaret and rocky mountains behind
A streetscape along Muttrah Corniche, November 2025.Izeberg007 / Wikimedia Commons · Original photograph · CC0
Stone ruins at Al Baleed Archaeological Park in Salalah in warm late-afternoon light
Al Baleed Archaeological Park in Salalah, March 2014.Juozas Šalna / Wikimedia Commons · Original photograph · CC BY 2.0

Residence choices

IssuePractical meaning
EmploymentApproved role and employer/labour process.
Joining familySpouse and children under 21 under the ordinary published route.
Golden ResidencyInvestment and other qualifying tracks, with a different published family scope.
NationalitySeparate, discretionary law with residence, language and other conditions.
References [8][9][7]

The family and property decisions

Select a school and healthcare arrangement before committing to a long lease. Compare working and school locations with the airport and daily services. For purchases, confirm the ownership right and whether the property meets the actual investment-residence route; a real-estate advertisement is not immigration approval.

References [9][7][12]

An international business needs an international analysis

A company can be affected by where it is incorporated, where it is managed and where it has a fixed place of business. A personal residence card does not settle those questions. Map management, employees, contracts, income and banking across countries before moving authority or assets.

References [3][4]

Put the pieces in the right order

Begin with the household’s nationalities, current residence, business activities, assets and intended time in Oman. Coordinate the entry route with tax departure, company duties and banking; then build a settling-in plan around the chosen city.

Discuss your situationPersonal tax and 2028Residence routes
References [2][7][10]
Sources & research notes12 references

Sources supporting this guide. Research draft awaiting editorial review.

  1. Oman Tax Authority — tax rates
  2. Oman Tax Authority — registration
  3. Oman Tax Authority submission to OECD — tax residence
  4. OECD Global Forum — Oman 2025 peer review
  5. Oman Tax Authority — issuance of Personal Income Tax Law
  6. SPF Decision R/13/2026 — non-Omani sick and other leave coverage
  7. Oman Ministry of Commerce — Golden Residency programme
  8. Royal Oman Police — visa types and requirements
  9. Gov.om / Royal Oman Police — joining relatives visa
  10. Bank Muscat — know-your-customer requirements
  11. Experience Oman — weather and seasons
  12. Oman Ministry of Health — health services