أصدر السلطان هيثم بن طارق، سلطان عمان، مرسوماً يقضي بإصدار قانون الضريبة على دخل الأفراد، في خطوة تشريعية تُعد الأولى من نوعها، ضمن جهود الدولة لتعزيز الاستدامة المالية وتنويع مصادر الدخل.
ووفقاً لمنشور لحساب مركز التواصل الحكومي، الرسمي في سلطنة عمان، فإن القانون سيحدد كيفية تقديم الإقرار الضريبي وفقاً للنموذج المعد بصورة رقمية.
ونص المرسوم على العمل بالقانون الجديد اعتباراً من 1 يناير 2028، على أن يقوم رئيس جهاز الضرائب بإصدار اللائحة التنفيذية خلال عام من تاريخ النشر، إلى جانب القرارات اللازمة لتطبيق أحكامه.
وستفرض الضريبة على كل من تجاوز دخله السنوي 42 ألف ريال عماني، بدفع ضريبة على دخله بمعدل 5% بعد خصم الإعفاءات والتكاليف والخسائر، وسيعفى الدخل المكتسب من خارج عمان لمدة عامين، وستعفى عوائد التصرف في المسكن الأساسي، مع إعفاء عوائد التصرف في المسكن الثانوي لمرة واحدة، وإعفاء دخل الإرث والهبات، وإعفاء دخل الملكية الصناعية لمدة 5 سنوات من التسجيل، وخصم فوائد تمويل بناء أو شراء المسكن الأساسي لمرة واحدة، وخصم مصاريف التعليم.
وجاء صدور القانون بعد الاطلاع على النظام الأساسي للدولة وعدد من القوانين ذات الصلة، منها قوانين ضريبة الدخل، وضريبة القيمة المضافة، والمعاملات الإلكترونية، ونظام جهاز الضرائب، وبعد عرضه على مجلس عُمان، وفي ضوء ما تقتضيه المصلحة العامة.
ومن المتوقع أن تمهد هذه الخطوة لإرساء نظام ضريبي أكثر شمولاً وعدالة، يعزّز من كفاءة التحصيل ويدعم مسيرة التحول الاقتصادي في السلطنة.
وقالت وزارة الاقتصاد العمانية إن ضريبة الدخل على الأفراد تُطبق على نسبة لا تتجاوز 1% من السكان، وتُوجّه حصيلتها لدعم منظومة الحماية الاجتماعية بكافة فئاتها، بما يُسهم في تحقيق التوازن المالي وتعزيز الاستقرار المجتمعي.
بدءاً من 2028 لكل من تجاوز دخله 42 ألف ريال..
عمان تقر فرض ضريبة بنسبة 5% على دخل الأفراد
22 يونيو 2025 - 17:32
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آخر تحديث 22 يونيو 2025 - 17:32
جهاز الضرائب العماني أعلن عدداً من الاستثناءات لفرض الضريبة. (متداولة)
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Sultan Haitham bin Tariq, the Sultan of Oman, issued a decree to enact the individual income tax law, in a legislative step considered the first of its kind, as part of the state's efforts to enhance financial sustainability and diversify sources of income.
According to a post from the official Government Communication Center account in the Sultanate of Oman, the law will specify how to submit the tax declaration according to the digitally prepared form.
The decree stated that the new law will come into effect starting January 1, 2028, and that the head of the Tax Authority will issue the executive regulations within a year from the date of publication, along with the necessary decisions to implement its provisions.
The tax will be imposed on anyone whose annual income exceeds 42,000 Omani rials, requiring them to pay a tax on their income at a rate of 5% after deducting exemptions, costs, and losses. Income earned from outside Oman will be exempt for two years, and gains from the sale of the primary residence will be exempt, along with a one-time exemption for gains from the sale of a secondary residence, as well as exemptions for inheritance and gifts, and for industrial property income for five years from registration, and a one-time deduction for financing costs for building or purchasing the primary residence, along with deductions for education expenses.
The issuance of the law came after reviewing the basic system of the state and several related laws, including income tax laws, value-added tax, electronic transactions, and the Tax Authority system, and after being presented to the Oman Council, in light of what serves the public interest.
This step is expected to pave the way for establishing a more comprehensive and equitable tax system, enhancing collection efficiency and supporting the economic transformation journey in the Sultanate.
The Omani Ministry of Economy stated that the income tax on individuals applies to a percentage not exceeding 1% of the population, and its proceeds are directed to support the social protection system in all its categories, contributing to achieving financial balance and enhancing community stability.
According to a post from the official Government Communication Center account in the Sultanate of Oman, the law will specify how to submit the tax declaration according to the digitally prepared form.
The decree stated that the new law will come into effect starting January 1, 2028, and that the head of the Tax Authority will issue the executive regulations within a year from the date of publication, along with the necessary decisions to implement its provisions.
The tax will be imposed on anyone whose annual income exceeds 42,000 Omani rials, requiring them to pay a tax on their income at a rate of 5% after deducting exemptions, costs, and losses. Income earned from outside Oman will be exempt for two years, and gains from the sale of the primary residence will be exempt, along with a one-time exemption for gains from the sale of a secondary residence, as well as exemptions for inheritance and gifts, and for industrial property income for five years from registration, and a one-time deduction for financing costs for building or purchasing the primary residence, along with deductions for education expenses.
The issuance of the law came after reviewing the basic system of the state and several related laws, including income tax laws, value-added tax, electronic transactions, and the Tax Authority system, and after being presented to the Oman Council, in light of what serves the public interest.
This step is expected to pave the way for establishing a more comprehensive and equitable tax system, enhancing collection efficiency and supporting the economic transformation journey in the Sultanate.
The Omani Ministry of Economy stated that the income tax on individuals applies to a percentage not exceeding 1% of the population, and its proceeds are directed to support the social protection system in all its categories, contributing to achieving financial balance and enhancing community stability.
