Oman

Arabian Peninsula

Middle East

A low-tax Middle Eastern country with widely spoken English and residence by investment, but a very long 20-year citizenship wait and no dual citizenship.

Overall score

Limited · Penalty applied · 93% data coverage

Language

Arabic

Currency

OMR

Citizenship

20 years

Personal tax

No current general personal income tax; a 5% high-income tax is scheduled from 2028

Cost of living

$1,400 / mo (single)

Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.

Score breakdown

Access

17%

92Residence12%

18Citizenship and passport5%

Earning power

25%

73Salary and work12%

80Buying power13%

Business and wealth

20%

90Taxes7%

68Business8%

41Investment5%

Daily life

25%

73Quality of life18%

68Education7%

Rights and institutions

13%

23Freedom6%

65Rule of law7%

Severe environmental risk (4) cut the overall score from 69 to 35.

Pros

Widely spoken English
Residence by investment

Cons

A very long 20-year citizenship wait
No dual citizenship

Best for

Low-tax relocatorsInvestorsEnglish speakers

Score profile

Access

Residence

Citizenship

Passport

Earning power

Salary & work

Buying power

Cost of living

Economy

Business and wealth

Taxes

Personal tax

100

Corporate tax

Business

Investment

Wealth building

Daily life

Safety

Healthcare

Environment

Infrastructure

Education

HDI

Rights and institutions

Freedom

Rule of law

How the scores are calculated

Access

Residence

Openness to residents

Excellent

Migrant stock43.2% of population (2024)

Regulatory quality0.69 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Main pathways

EmploymentStudyFamily reunificationBusiness or investment where eligible

Student	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Work	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Self-employed	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Permanent	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.

Citizenship

Citizenship accessibility

Low

Years required	20 years
Dual allowed	No
Language	Check the current naturalisation rules for the selected route
Residence	Typical headline route: 20 years; qualifying residence and absence rules apply
Notes	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.

Passport

Passport power

Limited

76 / 198

Mobility

#66

Global rank

Yes

Biometric

Visa-free40
On arrival32
eTA4
Visa required122

Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.

Earning power

Salary & work

Labour-market strength

Good

Output per worker$73,789 PPP (2024)

Unemployment3.3% (2025)

Participation68.4% of 15+ (2025)

Source: World Bank World Development Indicators

Tech salary (estimate)	Varies substantially by city, seniority, and employer
Freelance	Market access depends on language, sector, and work authorisation
Job market	Use current local vacancy and salary data for role-specific decisions.

Buying power

Purchasing power score

Excellent

GNI / person$39,390 PPP (2024)

Consumption / person$15,858 PPP (2024)

Price level47 (US = 100) (2025)

Inflation1.0% / yr (2025)

Source: World Bank World Development Indicators

Cost of living

Affordability

Good

Price level47 (US = 100) (2025)

Source: World Bank World Development Indicators

Rent	Varies substantially by city and neighbourhood
Monthly	$1,400 / mo (single)
Cities	Muscat, Salalah, Sohar

Economy

Economic strength

Good

Output & income

GDP$109.6B (2025)

GDP / person$19,947 (2025)

GNI / person$39,390 PPP (2024)

GDP growth1.6% / yr (2024)

Source: World Bank World Development Indicators

Stability & labour

Inflation1.0% / yr (2025)

Unemployment3.3% (2025)

Output per worker$73,789 PPP (2024)

Source: World Bank World Development Indicators

Sector composition

Agriculture2.8% of GDP (2025)

Industry52.7% of GDP (2025)

Services47.2% of GDP (2025)

Source: World Bank World Development Indicators

Main industries

Oil & gasPetrochemicalsMiningLogisticsTourism

Top exports

Crude oilLNGRefined fuelsMetals

Type	High-income, hydrocarbon-driven
Key sectors	Oil & gas, Ports & logistics (Duqm, Sohar), Tourism
Summary	A Gulf economy reliant on oil and gas, investing in ports, logistics and tourism to diversify.
Currency	Omani rial (pegged to the US dollar)

Business and wealth

Taxes

Tax friendliness

Excellent

Personal	No current general personal income tax; a 5% high-income tax is scheduled from 2028
Corporate	15% standard
Capital gains	Treatment varies by asset, holding structure, residence, and treaty position
Dividends	Rates and withholding depend on residence and treaty eligibility
Exit tax	Check current domestic rules before changing tax residence
Foreign companies	Management, permanent-establishment, CFC, and reporting rules may apply

Personal tax

Excellent

100

Personal	No current general personal income tax; a 5% high-income tax is scheduled from 2028
Freelance	Registration, immigration permission, tax, and social contributions may apply
Capital gains	Treatment varies by asset, holding structure, residence, and treaty position
Dividends	Rates and withholding depend on residence and treaty eligibility
Exit tax	Check current domestic rules before changing tax residence

Corporate tax

Moderate

Corporate	15% standard
Capital gains	Treatment varies by asset, holding structure, residence, and treaty position
Dividends	Rates and withholding depend on residence and treaty eligibility
Foreign companies	Management, permanent-establishment, CFC, and reporting rules may apply

Business

Business friendliness

Good

Regulation & bureaucracy

Regulatory quality0.69 (−2.5 to 2.5) (2024)

Government effectiveness0.57 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Operating rules

Foreign company	Generally possible, subject to sector, registration, tax, and substance rules
Local company	Available company forms and capital requirements vary
Freelance	Registration, immigration permission, tax, and social contributions may apply

Investment

Investing environment

Limited

Market cap38% of GDP (2025)

Private credit63% of GDP (2024)

Source: World Bank World Development Indicators

Capital gains	Treatment varies by asset, residence, holding period, and treaty position
Dividends	Data not available yet
ETFs & funds	Data not available yet
Wealth tax	Check current national and subnational rules
Brokers	Local and international availability varies by residency and compliance checks
Foreign access	Data not available yet
Tax-advantaged	Data not available yet

Wealth building

Wealth accumulation

Good

Salary & work

Good

Business

Good

Investment

Limited

Tax friendliness

Excellent

Cost of living

Good

Daily life

Safety

Safety & stability

Excellent

Personal safety

Homicide rate0.1 per 100,000 (2023)

Source: World Bank World Development Indicators

Institutions & stability

Control of corruption0.51 (−2.5 to 2.5) (2024)

Political stability0.63 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Check current government travel and security advice before relocating.

Healthcare

Healthcare score

Good

Outcomes

Life expectancy80.2 years (2024)

Under-5 mortality10.3 per 1,000 births (2024)

Source: World Bank World Development Indicators

Capacity & resourcing

Physicians1.99 per 1,000 (2022)

Hospital beds0.99 per 1,000 (2023)

Health spending$1,444 PPP / person (2023)

Source: World Bank World Development Indicators

System & costs

System	Public/private mix varies by eligibility and residence status
Insurance	Check residence-permit and local coverage requirements
Average cost	Depends on eligibility, income, insurer, and chosen coverage

Environment

Environment score

Low

Environmental pressure

PM2.5 exposure46.9 μg/m³ annually (2023)

Water stress116.7% (2022)

Source: World Bank World Development Indicators

Infrastructure

Infrastructure score

Good

Digital infrastructure

Internet use95.3% (2024)

Internet resilience55 / 100 (2026)

Fixed speed74 / 100 download index (2026)

Mobile speed79 / 100 download index (2026)

Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index

Utilities

Electricity access100.0% (2023)

Grid losses7.5% of output (2023)

Source: World Bank World Development Indicators

Transport

Transport quality3.20 / 5 (2022)

Air connectivity11,533 departures / million people (2023)

Source: World Bank World Development Indicators

Education

Education score

Good

Attainment

Expected schooling13.4 years (2023)

Mean schooling11.9 years (2023)

Source: UNDP Human Development Report 2025

Participation & investment

Tertiary enrolment42% gross (2024)

Education spending4.4% of GDP (2022)

Source: World Bank World Development Indicators

Tuition	$5,000-18,000 / yr
Public university	Varies by institution, programme, and student nationality
Languages	Arabic
Student work	Rules depend on status and circumstances; verify the current requirements with the competent authority before acting.

HDI

Human development score

Excellent

HDI0.858 (2023)

Source: UNDP Human Development Report 2025

Long & healthy life

Life expectancy80.0 years (2023)

Source: UNDP Human Development Report 2025

Knowledge

Expected schooling13.4 years (2023)

Mean schooling11.9 years (2023)

Source: UNDP Human Development Report 2025