Working in Oman: Omanisation, the 2023 labour law and taxes

Reserved professions, new labour protections and the income tax coming for high earners.

Oman7 min readLast updated 24 Oct 2026Fact-checked 24 Oct 2026

In short

Oman’s 2023 labour law modernised contracts, leave and end-of-service rules. Omanisation reserves many job titles for nationals, so specialised roles are the easiest route in.

Working week
45 hours, 5 days
Income tax
0% (planned for high earners from 2028)
Annual leave
30 days
End of service
1 month basic per year

Step by step

Your progress0 / 3

Tick each step as you finish it. Open a step to see what to do.

  1. Search the Ministry of Labour list of Omanised professions.

    Before applying

Documents checklist

Documents ready0 / 3

Do’s and don’ts

Do

  • Keep contract copies
  • Ask about the annual flight allowance

Don’t

  • Don’t accept roles listed as Omanised

Cost estimator

Your estimateOMR 200 – 500

Untick what doesn't apply to you. These are rough figures and fees change often, so check with the authority.

Watch out

  • A personal income tax on very high earners has been announced for 2028. Check how it may affect you.

Common questions

How long is maternity leave?

98 days under the 2023 labour law.

Background and more detail

Omanisation

Oman reserves a long list of professions for citizens, and companies must meet sector quotas. Before accepting an offer, confirm your exact job title is open to expatriates.

The 2023 labour law

The new law introduced clearer rules on working hours, annual leave, maternity and paternity leave, and remote work. Contracts can be fixed or open-ended. End-of-service benefits are being replaced over time by a social protection fund.

Permits and the resident card

The employer obtains labour clearance from the Ministry of Labour. The Royal Oman Police (ROP) then issues the employment visa and, after a medical test and biometrics, your resident card.

Income tax from 2028

Oman has announced a personal income tax for individuals earning above a high annual threshold, planned to start in 2028. Most expat salaries fall below it, but senior packages may not.

Free zones

Duqm, Sohar and Salalah free zones have their own incentives and some separate permit procedures.

Lifestyle

Oman is quieter and greener than its neighbours, with mountains, wadis and long coastline. Muscat housing is affordable compared with Dubai and Doha.

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