# How many days make you tax resident in Oman? > How Oman decides tax residency: 183 days Not less than 183 continuous or intermittent days during the tax year, the tax year (1 January – 31 December), the tests that catch you regardless of days, and Tax Authority, Sultanate of Oman (جهاز الضرائب)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/oman/ Oman · tax residency · 2026 183 days Tax residency threshold checked 2026-08-18 · tms.taxoman.gov.om 183 days Not less than 183 continuous or intermittent days during the tax year makes you tax resident in Oman — but the day count is only the test people know about. Next step **How we know** Figures are as Tax Authority, Sultanate of Oman (جهاز الضرائب) publishes them at tms.taxoman.gov.om, checked 18 August 2026. Sources are listed further down the page. ## How the counting works AS AT THIS CHECK (August 2026) THERE IS NO PERSONAL INCOME TAX IN FORCE IN OMAN — hence worldwideIncome false. Under the current Income Tax Law a "Taxpayer" is "An enterprise, an establishment or an Omani company or a permanent establishment", and an "Establishment" is "An establishment solely owned by a natural person which independently carries on a commercial, industrial, or professional activity in Oman". An individual is therefore within income tax only through a sole proprietorship or a permanent establishment, and is taxed on business profits. The 5% Personal Income Tax under Royal Decree 56/2025 begins on 1 January 2028; from that date resident individuals will be taxed on worldwide income above OMR 42,000. The tax year is defined in Article 1(20) of the Income Tax Law as "A period of twelve months commencing from the first of January and ending at the end of December of any calendar year". CAVEAT: the 183-day residency rule for the NEW Personal Income Tax is quoted from the Tax Authority's official FAQ; the corresponding statutory article could not be cleanly extracted from the Arabic decree PDF, whose embedded fonts render in reordered form. The commencement date was read directly from the decree text and is unambiguous. ## Why the day count is the part you can control Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Oman to work remotely, the [Oman digital nomad visa page](https://doastretch.com/nomad-visa/oman/) covers the permission side. ## Sources - [tms.taxoman.gov.om](https://tms.taxoman.gov.om/portal/web/taxportal/personal-income-tax-law-and-regulation) — official source, checked 2026-08-18 - [tms.taxoman.gov.om](https://tms.taxoman.gov.om/portal/documents/20126/1455220/income+tax+law+english.pdf) (official), retrieved 2026-08-18 - [tms.taxoman.gov.om](https://tms.taxoman.gov.om/portal/documents/d/taxportal/-56_2025-1?download=true) (official), retrieved 2026-08-18 - [tms.taxoman.gov.om](https://tms.taxoman.gov.om/portal/web/taxportal/personal-income-tax-faqs) (official), retrieved 2026-08-18 ## Questions people ask about Oman tax residency **How many days can you spend in Oman before becoming tax resident?** 183 days Not less than 183 continuous or intermittent days during the tax year makes you tax resident in Oman; the system is territorial, so foreign income may fall outside it. Days are not the only route in: Article 18bis of the Income Tax Law: "A natural person residing in Oman during the tax year, if they are present for a period of no less than 183 (one hundred and eighty-three) continuous or intermittent days during the tax year" is a tax resident. The Tax Authority states the same test for the incoming Personal Income Tax: "Any person who stays in the Sultanate of Oman for more than 183 days is considered a tax resident, whether Omani or non-Omani", and "The number of days of residence (183 days) is continuous or intermittent during the year." Checked 18 August 2026 against tms.taxoman.gov.om. **When is Oman's tax year?** 1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, Not less than 183 continuous or intermittent days during the tax year. **Are residents of Oman taxed on worldwide income?** Not in the usual way: Oman taxes on a territorial basis, so foreign-source income may fall outside the net. PERSONAL INCOME TAX FROM 1 JANUARY 2028. Royal Decree 56/2025 Issuing the Personal Income Tax provides that the decree "shall be published in the Official Gazette and shall come into force from the first of January 2028". The Tax Authority's FAQ states the rate is 5%, charged on "All amounts exceeding 42,000 OMR of the total income", and that total income means "All cash amounts and in-kind benefits received by a resident taxpayer in the Sultanate of Oman or abroad, and those which are received by a non-resident taxpayer only in the Sultanate of Oman" — i.e. residents will be taxed on worldwide income from 2028, non-residents on Omani-source income only. Scope includes salaries and wages (with employer withholding), Shura and State Council members' rewards, retirement pensions, self-employment income (with a 15% deemed expense deduction or actual expenses) and residential rental income. Confirm your own position with the authority or an adviser. **Is there a special tax regime for people moving to Oman?** PERSONAL INCOME TAX FROM 1 JANUARY 2028. Royal Decree 56/2025 Issuing the Personal Income Tax provides that the decree "shall be published in the Official Gazette and shall come into force from the first of January 2028". The Tax Authority's FAQ states the rate is 5%, charged on "All amounts exceeding 42,000 OMR of the total income", and that total income means "All cash amounts and in-kind benefits received by a resident taxpayer in the Sultanate of Oman or abroad, and those which are received by a non-resident taxpayer only in the Sultanate of Oman" — i.e. residents will be taxed on worldwide income from 2028, non-residents on Omani-source income only. Scope includes salaries and wages (with employer withholding), Shura and State Council members' rewards, retirement pensions, self-employment income (with a 15% deemed expense deduction or actual expenses) and residential rental income. Conditions and time limits apply; the official page below is the place to check them. **How does Stretch count tax days for Oman?** Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever. Tax days elsewhere - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Oman, the rest of it - [Oman's digital nomad visa](https://doastretch.com/nomad-visa/oman/) - [All visa rules by passport →](https://doastretch.com/visa/) Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.