Oman
No personal income tax. Crypto gains for individuals are tax-free under general tax framework. Corporate tax at 15%. Blockchain regulation being explored in 2025.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
0% for individuals
Mining
0% for individuals
DeFi
0% for individuals
NFTs
0% for individuals
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
All gains tax-free for individuals
Regulation & Residency
Regulatory Body
Central Bank of Oman; Capital Market Authority
Residency Requirement
Employment visa or investor visa
Reporting Requirements
Subject to general AML/CFT frameworks
Citizenship & Residency Path
Investor residency; citizenship very rare for foreigners
Notable Conditions
- →No specific crypto legislation yet
- →Crypto subject to general legal/regulatory frameworks
- →10% withholding tax may apply to foreign workers on certain income
- →Exploring blockchain regulation in 2025
- →Lower cost of living than UAE/Qatar
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Good
Quality of Life
Moderate-High
Lifestyle Scores