Country Guides

Do I pay UK tax if I move to Oman?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 9 August 2026. Last reviewed 9 August 2026.

The short answer

Once you become non-resident under the Statutory Residence Test, the UK generally stops taxing your worldwide income and gains, and Oman currently charges no personal income tax, capital gains tax or inheritance tax on individuals. But UK-source income stays taxable in the UK whatever your status: rent from UK property, some UK pensions and income from a UK trade or company. One forward-looking point sets Oman apart from its neighbours: it has legislated a 5% personal income tax on annual income above OMR 42,000, effective from 1 January 2028.

Oman has no personal income tax today, but a legislated 5% tax on annual income above OMR 42,000 takes effect from 1 January 2028; the Oman Tax Authority expects around 99% of residents to be unaffected.
The cleanest UK exits are the automatic overseas tests: fewer than 16 UK days, or full-time work abroad with fewer than 91 UK days and no more than 30 UK workdays.
UK rent stays taxable under the Non-Resident Landlord Scheme, though the £12,570 personal allowance usually still applies to UK nationals.
Selling UK residential property means a Non-Resident CGT return and payment within 60 days of completion, at 18% or 24%.
Stay non-resident for more than five full tax years before returning, or gains and certain income realised while abroad can be taxed in your year of return.

Fixed-fee service

Non-Resident and Expat Tax Return

£750 fixed

A Chartered Tax Adviser prepares and files your UK return for the year you leave, SA109 residence pages and any split-year claim included, and the non-resident returns that follow if you keep UK income. That is the total, agreed before any work starts. Never hourly. A return with several income streams, investments or structures is the Complex Personal Tax Return, from £950, and we tell you which fee applies before you commit.

SA109 residence pages and the split-year claim for your departure year
UK rental income, employment, pensions and gains on the right pages
Personal Allowance claimed as a non-resident where you qualify
Filed online as your agent, so the 31 January deadline stays open

Tax returns for expats

What the UK stops taxing, and what it keeps

Leave UK residence cleanly under the Statutory Residence Test and your Omani salary, foreign investment income and most overseas gains fall outside UK tax. What stays behind is UK-source income: rent from UK property under the Non-Resident Landlord Scheme, gains on UK residential property reportable within 60 days of completion at 18% or 24%, and some UK pensions. The UK and Oman have had a double taxation agreement in force since 1998, so relief is available where both countries have a claim, but the treatment of each item needs checking rather than assuming. In your departure year, split-year treatment can tax you as UK resident only up to the day you leave, provided you meet a qualifying case.

Oman is tax-free today, not permanently

As at 2026 Oman levies no personal income tax, no capital gains tax and no inheritance tax on individuals, with 5% VAT the main charge you will notice. The change to plan for is Royal Decree No. 56/2025: a flat 5% personal income tax from 1 January 2028 on worldwide income above OMR 42,000 a year for Omani tax residents (Oman-source income only for non-residents). The threshold is deliberately high, so around 99% of residents are expected to be unaffected, but higher earners should factor it into long-term planning rather than treat Oman as permanently tax-free. Oman treats you as tax resident once your presence exceeds 183 days in a tax year.

The five-year trap and your pension

Realising gains while non-resident is only genuinely UK-tax-free if you stay away long enough. Under the temporary non-residence rules, returning within roughly five years, having been UK resident in at least four of the seven tax years before leaving, pulls certain gains, distributions and pension amounts back into UK tax in your year of return. On pensions, there are effectively no recognised overseas schemes in the Gulf to transfer into, and a transfer can trigger the 25% overseas transfer charge, so the sensible default is to leave UK pensions where they are and draw them under the UK rules and the treaty. Horizon plans the UK side of an Oman move to a fixed fee agreed upfront, with non-resident returns £750 fixed; book a free clarity call at /book.

Go deeper

Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

Applies to you? Ask us directly

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