Oman
Oman has no personal income tax until the end of 2027, 5% VAT, no withholding on dividends and a long-standing UK treaty, with living costs well below Dubai's. The big catch for a high earner is that from 1 January 2028 Oman becomes the first Gulf state to tax individuals: 5% on worldwide income above OMR 42,000 (~USD 109,000) for residents. Companies already pay 15%.
Latitax verdict
No personal income tax until 2028, when a 5% tax on high incomes starts.
Ideal for: Those planning a few years in the Gulf.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary0% (5% from 2028)
Capital gains
Secondary0% (to 2027)
Inheritance / estate
SecondaryNone
Wealth tax
SecondaryNone
Corporate tax
Secondary15%
Tax system
SecondaryNo personal income tax (until 2028)
Research, not advice. Rates change; confirm with a qualified professional before acting. 8 official sources, reviewed 2026-09-29.