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The calm route, explained honestly
For doctors considering general practice in Oman, and for anyone who has heard that Oman now taxes income.
Two things are commonly said about Oman. The first is that it is the most relaxed country in the Gulf. The second is that it has introduced income tax and is therefore no longer worth considering.
The first is largely true. The second is true in law and almost certainly irrelevant to your salary. This page explains both properly.
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The question everyone asks
The tax, and the arithmetic
Oman has become the first country in the Gulf to introduce a personal income tax. It takes effect on 1 January 2028, and it applies at five per cent, only to annual income above OMR 42,000.
That threshold is the entire story. A general practice salary in Oman is well below it. Oman's own Tax Authority expects around ninety nine per cent of residents to remain outside the tax altogether.
Effective from
1 January 2028
Source: Royal Decree 56/2025
Rate
5 per cent
Source: Royal Decree 56/2025
Threshold
Only on annual income above OMR 42,000
Source: Royal Decree 56/2025
Residents expected to be affected
About 1 in 100
Source: Oman Tax Authority
Indicative GP salary
In the region of OMR 10,000 to 18,000 a year
Source: Job advertisements and salary surveys, checked August 2026
Salary figures are indicative and taken from current job advertisements. Packages vary widely by employer, sector and experience, and allowances often matter more than the basic figure. Treat these as a range, not a promise.
Put plainly: unless your annual income exceeds OMR 42,000, this tax does not reach you, and a general practice salary does not reach that figure. If your circumstances are unusual, take proper tax advice. For most doctors reading this, the honest answer is that nothing changes.
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Eligibility
What general practice requires
- A medical degree from a recognised institution
- A completed internship
- No separate experience requirement for the examination itself. OMSB's examination booklet asks only for the degree and the internship
- Credential verification through DataFlow, which has been OMSB's verification partner since 2012
Oman publishes less detail publicly than Saudi Arabia or the United Arab Emirates. That is not a warning sign, it simply means the OMSB portal is the only reliable source. Treat any figure you find on a third party site, including examination length and pass marks, as unconfirmed until you see it on the portal yourself.
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The route at a glance
- Main body Source: OMSB
- OMSB, the Oman Medical Specialty Board
- Final licensing Source: OMSB and MOH
- Completed with the Ministry of Health
- Examination Source: OMSB
- The Omani Examination for General Practitioners, delivered through Pearson VUE
- Format Source: OMSB booklet, 2025
- 150 single best answer questions, 2 hours 45 minutes, pass mark 60 per cent
- Examination fee Source: OMSB booklet, 2025
- USD 220
- Personal income tax Source: Royal Decree 56/2025
- None until 2028, then 5 per cent only above OMR 42,000 a year
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Step 1
Start at the portal, not at a blog
Open the OMSB examination portal and read the requirements for your category before doing anything else. This is the most important instruction on this page.
For most Gulf countries you can rely on well established published summaries. For Oman the public information is thinner, and third party sites repeat figures that are frequently out of date. Fifteen minutes on the official portal will save you from planning around a number that is no longer correct.
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Step 2
Documents and verification
Assemble the standard set: passport, degree, internship certificate, council registration, experience letters and a recent certificate of good standing. Check that the name matches on every one.
Then follow the verification process OMSB specifies for your category. Do not assume it is identical to the process used in Saudi Arabia or the United Arab Emirates.
- Start DataFlow verification, which is the provider OMSB uses
- Confirm the validity period required for your certificate of good standing
- Confirm whether your institution appears on the recognised list
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Step 3
The examination and the licence
Once your file is accepted you book the Omani Examination for General Practitioners through Pearson VUE, either at the OMSB test centre in Muscat or at a Pearson VUE centre in your own country. It is 150 single best answer questions in two hours and forty five minutes, and the pass mark is sixty per cent.
OMSB publishes the weighting, which is worth planning around, because medicine alone carries close to two fifths of the paper.
After passing, licensing is completed with the Ministry of Health, and employment sponsorship follows in the usual way.
Medicine
39 per cent
Source: OMSB examination booklet, August 2025
Surgery
18 per cent
Source: OMSB examination booklet, August 2025
Women's health
13 per cent
Source: OMSB examination booklet, August 2025
Emergency
12 per cent
Source: OMSB examination booklet, August 2025
Public and community health
11 per cent
Source: OMSB examination booklet, August 2025
Child health
7 per cent
Source: OMSB examination booklet, August 2025
Each weighting may vary by about five percentage points between sittings. Results are emailed within twenty four hours of the examination.
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The life
Why doctors choose Muscat
Oman offers the slowest daily pace in the Gulf, and that is a deliberate choice rather than a shortcoming. Commutes are short and calm. Patients become familiar over time, which brings general practice closer to what it is supposed to be: continuity, rather than a series of strangers.
The country itself is the other argument. Mountains, coastline and open desert are genuinely accessible on a free day, not a long journey away. Muscat is low rise, unhurried and family oriented.
This is a route people choose for year ten, not only for year one.
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The money
Lower headline, different arithmetic
Salaries in Oman are generally lower than in the United Arab Emirates, Qatar or Kuwait. So is the cost of living, particularly housing. The comparison that matters is not the headline figure but what remains at the end of the month, and by that measure Oman is more competitive than it first appears.
Personal income tax
None until 2028, then only above OMR 42,000 a year
Source: Royal Decree 56/2025
Indicative GP range
In the region of OMR 800 to 1,500 a month
Source: Job advertisements and salary surveys, checked August 2026
Salary figures are indicative and taken from current job advertisements. Packages vary widely by employer, sector and experience, and allowances often matter more than the basic figure. Treat these as a range, not a promise.
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Common questions
Will I pay income tax in Oman?
Almost certainly not. The tax begins in 2028, applies at five per cent, and only to annual income above OMR 42,000. A general practice salary sits well below that threshold, and the Tax Authority expects around ninety nine per cent of residents to be unaffected.
Why is there less information available about the Oman route?
Oman publishes less licensing detail publicly than some of its neighbours, although OMSB does publish a full booklet for the general practitioner examination, including the format, the blueprint and the pass mark. The process is orderly, it is simply less documented online. Use the OMSB portal directly rather than relying on summaries.
Is OMSB only for Omani doctors?
No. It is the main medical training and licensing body for the country and it licenses international doctors as well.
How does Oman compare with the United Arab Emirates on pay?
The headline salary is usually lower. Housing and daily costs are also lower, and the pace is considerably calmer. Doctors who choose Oman are typically optimising for the quality of the week rather than for the maximum figure.
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Know where you stand before you plan.
A route is easier to walk when you know your starting point. Take one baseline mock for your chosen exam, see which subjects are actually weak, and build the plan around that instead of around guesswork.
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Rules change. We will tell you when they do.
Leave your email or join the updates channel and we will write to you if the requirements on this page change.
Sources
- OMSB Occupational Classification Testing, examination booklets
- OMSB examination portal
- Pearson VUE, OMSB examinations
- DataFlow, Oman Medical Specialty Board verification
- Royal Decree 56/2025 and Oman Tax Authority announcements
- PwC Oman tax summary, 2026
Last verified: 12 August 2026, against the regulator's own pages.
We check every figure on this page against the regulator or an official tax summary. If a rule changes and we have not caught it yet, please tell us and we will correct it the same week.
Rules change, and sometimes they change quietly. If you have sat this exam recently and something here does not match what you experienced, write to us and we will check it against the regulator and update this page.