Worked example
A national employee earning 4,000 OMR a month. The calculator above opens with these figures; change them or pick “Expatriate” to compare.
| Item | Per month |
|---|---|
| Basic salary | 2,500.000 OMR |
| Housing allowance | 1,000.000 OMR |
| Other allowances | 500.000 OMR |
| Gross salary | 4,000.000 OMR |
| Contributory wage | 4,000.000 OMR |
| Old age, disability and death 7.5% on 3,000 OMR | −225.000 OMR |
| Job security 0.5% on 4,000 OMR | −20.000 OMR |
| Total deducted from your pay | 245.000 OMR |
| Net salary | 3,755.000 OMR |
| Old age, disability and death 11% on 3,000 OMR | 330.000 OMR |
| Work injury 1% on 3,000 OMR | 30.000 OMR |
| Job security 0.5% on 4,000 OMR | 20.000 OMR |
| Maternity leave 1% on 4,000 OMR | 40.000 OMR |
| Sick leave 1% on 4,000 OMR | 40.000 OMR |
| Total employer contributions | 460.000 OMR |
| Total cost to the employer | 4,460.000 OMR |
An expatriate on the same pay has 0.000 OMR deducted and takes home 4,000.000 OMR; the employer pays 80.000 OMR.
Contributions and net salary for nationals by salary
| Gross salary | Contributory wage | Employee pays | Net salary | Employer pays |
|---|---|---|---|---|
| 2,000 OMR | 2,000 OMR | 160.000 OMR | 1,840.000 OMR | 290.000 OMR |
| 3,000 OMR | 3,000 OMR | 240.000 OMR | 2,760.000 OMR | 435.000 OMR |
| 4,000 OMR | 4,000 OMR | 245.000 OMR | 3,755.000 OMR | 460.000 OMR |
| 6,000 OMR | 6,000 OMR | 255.000 OMR | 5,745.000 OMR | 510.000 OMR |
| 8,000 OMR | 8,000 OMR | 265.000 OMR | 7,735.000 OMR | 560.000 OMR |
| 12,000 OMR | 12,000 OMR | 285.000 OMR | 11,715.000 OMR | 660.000 OMR |
| 20,000 OMR | 20,000 OMR | 325.000 OMR | 19,675.000 OMR | 860.000 OMR |
Per month, with the same salary split as the example (private sector).
Contribution rates
Omani nationals
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Old age, disability and death | Employee | 7.5% | up to 3,000 OMR |
| Job security | Employee | 0.5% | whole wage |
| Old age, disability and death | Employer | 11% | up to 3,000 OMR |
| Work injury | Employer | 1% | up to 3,000 OMR |
| Job security | Employer | 0.5% | whole wage |
| Maternity leave | Employer | 1% | whole wage |
| Sick leave | Employer | 1% from Jul 19, 2026 | whole wage |
Expatriates
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Maternity leave | Employer | 1% | whole wage |
| Sick leave | Employer | 1% from Jul 19, 2026 | whole wage |
| Work injury | Employer | 1% from Jul 19, 2028 | up to 3,000 OMR |
Official source: Social Protection Law, Royal Decree 52/2023, PwC: GCC social security updates 2026, Personal Income Tax Law, Royal Decree 56/2025, Royal Decree 60/2025 (work-injury branch for non-Omanis from 19 Jul 2028). Rates checked on Oct 29, 2026.
Questions people ask
Is there income tax on salaries in Oman?
Not yet. The Personal Income Tax Law (Royal Decree 56/2025) starts on 1 January 2028, at 5% on income above OMR 42,000 a year. Until then only social protection contributions come off your salary.
What pay counts for contributions?
The total wage: basic salary plus all allowances. Old age, disability and death and work injury are capped at OMR 3,000 a month; job security, maternity and sick leave apply to the full wage.
Do expatriates pay social insurance?
No. The Social Protection Fund scheme covers nationals and GCC citizens; expatriates get an end-of-service gratuity under the labour law, and the employer pays 80.000 OMR a month for them.
What about GCC citizens working here?
They stay in their home country’s scheme through the GCC extension of insurance protection and pay their home country’s rates.
Reviewed by Soufyane S.. Last updated Oct 29, 2026. How we check numbers
Estimates for information only, not tax, legal or financial advice. Check with an adviser or the official tax authority.