The Tax Authority presents Royal Decree No. 56/2025 introducing personal income tax, scheduled to enter into force at the beginning of 2028. It announces an annual total-income threshold above OMR 42,000 and a rate of 5% of taxable income, under the conditions defined by law.
The liability threshold must be distinguished from the taxable base. The announcement concerns certain types of income and mentions deductions and exemptions; it therefore does not justify mechanically multiplying all of a person's receipts by the announced rate.
For someone considering relocation or receiving several types of income, the announcement first calls for an inventory of their circumstances. Receipts of different kinds cannot be combined without checking their treatment under the future regime. The deductions mentioned must also be tied to their conditions rather than treated as secured. Cash-flow projections may incorporate this reform provisionally, but must expressly retain the assumptions on which the individual calculation depends.
In practice, preparation requires classifying income and identifying the provisions applicable to its recipient. This administrative presentation is insufficient to calculate an individual charge and must not be read as making the tax payable as early as 2026.