Oman capital gains tax: none through 2027
Oman has no personal capital gains tax through 2027, so the tax on your investment gain is zero. The official Oman tax framework has no separate personal capital-gains tax, and no general securities transaction tax replaces it. What matters instead is the fixed registration fees on property transfers, and the change the Oman Tax Authority itself announces: a 5% personal income tax from the beginning of 2028 where total income exceeds OMR 42,000.
Verified as of 2026-09-18 against the Oman Tax Authority and Gov.om.
Current rules
Taxes on selling shares, crypto and property in Oman
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing on the gain; the cited sources list no general securities transaction tax either |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain; fixed registration fees apply instead |
| Property transfer (individuals) | Fixed fees: OMR 5 application, OMR 25 sale form for non-Omanis, OMR 10 title deed, OMR 2 contract, OMR 3 service |
| Commercial property purchase by companies | 3% service fee on the property sale value, a company rule, not a personal-investor rule |
| Any personal disposal, from 2028 | Personal income tax of 5% where total income exceeds OMR 42,000 (Royal Decree 56/2025), which income types it covers waits on the executive regulations |
Sourced from the authority pages above, as of 2026-09-18.
Questions
Oman capital gains tax questions
Does Oman have a capital gains tax?
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.
What changes in 2028?
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.
What does selling property cost?
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.
Is crypto taxed in Oman?
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.
What exactly does the Oman Tax Authority say?
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
What will the 2028 personal income tax cover?
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
What fees apply to property transfers?
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
What about commercial property purchases?
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
Is there a securities-transfer tax?
No general securities transaction tax replacing personal capital gains was identified in the cited official sources.