Oman capital gains tax: none through 2027

Not through 2027. The official Oman tax framework for 2021–2027 has no separate personal capital-gains tax, and no general securities transaction tax replaces it. Whether you sell shares after a week or a building after twenty years, the gain itself is not taxed.

The Oman Tax Authority announces that Royal Decree 56/2025 imposes personal income tax at 5% where a natural person's total income exceeds OMR 42,000, with the law entering into force at the beginning of 2028. It applies to “certain types of income” under the law, with deductions and exemptions including primary housing; the executive regulations are still to be issued and will set the treatment of each asset class and the capital-loss rules for 2028 onward.

Fixed registration fees on the individual title-deed service: OMR 5 application, OMR 25 sale-form fee for non-Omanis, OMR 10 title-deed fee, OMR 2 contract fee and OMR 3 service fee. They are flat fees charged on the transaction whether you make a gain or a loss.

The cited official sources list no personal capital-gains tax and no general securities transaction tax, so a private disposal is not taxed through 2027. Whether the 2028 personal income tax reaches it depends on the income types the law and its executive regulations specify.

For 2021–2027 no separate personal capital-gains tax was identified in the official Oman tax framework reviewed. The Tax Authority announcement says Royal Decree 56/2025 imposes personal income tax at 5% where a natural person's total income exceeds OMR 42,000, and that the law enters into force at the beginning of 2028. Source: https://tms.taxoman.gov.om/portal/en/web/taxportal/w/issuance-of-personal-income-tax-pit-law

The announcement says the 2028 personal income tax applies to “certain types of income” under the law and notes deductions and exemptions, including primary housing; the executive regulations were still to be issued, so the treatment of each asset class and capital-loss rules is provisional for 2028 onward. Source: https://tms.taxoman.gov.om/portal/en/web/taxportal/w/issuance-of-personal-income-tax-pit-law

Individual property transfers carry fixed registration fees rather than a percentage gains tax: OMR 5 application, OMR 25 sale-form fee for non-Omanis, OMR 10 title-deed fee, OMR 2 contract fee and OMR 3 service fee. Source: https://gov.om/en/w/get-title-deed-based-on-sale-contract

A 3% service fee on the property sale value applies to commercial real-estate purchase by companies — a company-service rule, not a general personal-investor rule, and it should not be applied to individuals without confirming the transaction type. Source: https://gov.om/en/w/register-sales-contract-for-companies

No general securities transaction tax replacing personal capital gains was identified in the cited official sources.