oman-personal-tax-guide

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Croatia Pakistan Thailand

France Portugal Tunisia

Hungary Qatar Türkiye

India Russian Federation United Kingdom

Iran Seychelles Uzbekistan

Italy Singapore Vietnam

Japan Slovak Republic Yemen

Korea (South)

South Africa

Oman’s double tax treaties with the following jurisdictions are in various stages of negotiation, signature and ratification.

Belgium India Lithuania

Bulgaria Indonesia Luxembourg

Cyprus Ireland Malta

Czech Republic Kazakhstan Mauritius

Egypt Kyrgyzstan Nepal

Estonia Libya Tanzania

Germany

E. Visit visas

The Royal Oman Police (ROP) administers the issuance of visas in Oman.

All foreign nationals must obtain valid entry visas to enter Oman except for GCC nationals from Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates.

Several types of visit visas are issued based on the purpose of the visit, such as business, tourism, family visit and real estate ownership. Stays are limited to one month from the date of entry, except for family visit visas, which are valid for three months.

Express visas. Express visas are intended solely for business visits and require an authorized local sponsor. The duration of the business express visa is 21 days and extendable for seven days only. The fee for express visas is OMR30 for the ROP and OMR5 for the government transaction.

Multiple-entry visas. Multiple-entry visas can be granted to businesspersons for entry into Oman more than once. This visa is valid for only one year (the six-month validity that is mentioned on the ROP website is for applicants who are part of an exhibition or for governmental work). Visa holders can enter the country during the validity period of the visa and stay in Oman for a maximum period of one month each visit.

These visas must be supported by a local sponsor. As an exception, multiple-entry visas can be issued without a local sponsor to nationals of specified jurisdictions.

The fee for the multiple-entry visa is OMR50.

Investor visa (not considered as a multi-entry visa). A foreign investor in a housing unit in approved tourism complexes in Oman and his or her immediate family members (spouse, child and parent) can be granted a multiple-trip investors visa. Under an investor visa, an individual can stay in Oman for either five or 10 years, depending on the type and value of the investment made.

The fee for an investor visa is OMR300.

Business partner visa. A foreigner investing in a company in Oman as a shareholder can be granted a business partner visa, and his or her immediate family members (spouse, child and parent) can be granted a family visa. Visa holders can stay in Oman for a maximum period of two years.

F. Employment visas

Employment (work) visas. Employers must obtain employment visas for their expatriate employees aged 21 or older to enter Oman. The application process requires a labor clearance from the Ministry of Labor. The ministry reviews the labor clearance request from the employer and considers whether the position meets with approval criteria, which includes the level of Omanization (nationalization) achieved or planned.

The duration of employment visas is limited to two years from the date of entry and can be renewed every two years. Applicants may not work in Oman until all requirements are completely processed. The employment visa must be used within three months after the date of its issuance.

Individuals holding employment visas in Oman must not stay outside Oman for more than six months. However, this rule does not apply to family members of employment visa holders.

Oman has recently implemented new restrictions for foreign nationals engaged in certain job professions. This is to make sure that more jobs are available to the local workforce, and it aims to replace foreign workers with trained Omani nationals.

Resident cards. Expatriates on work visas in Oman must have a resident card which is issued by the Directorate General of Civil Status. This card must be obtained within 30 days after entry into Oman. The card is valid for two years from the date of issuance.

G. Family joining visa

Applications for family joining visas must be sponsored by an Omani national/company or by an expatriate employee with commercial registration in Oman. Also, the family joining visa is granted to an expatriate employee’s spouse and children below 21 years of age.

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