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Oman Salary Breakdown

Split a Oman gross monthly salary into its typical basic, housing, transport and allowance components - with GOSI pension folded in for Oman Nationals.

Last reviewed 27 April 2026· Source: MoHRE pay guidance & GOSI
The 60/25/10/5 split is widely used but not legally fixed - your contract is what counts. Oman Nationals contribute 5% to GOSI; employers add 12.5-5%.
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How Oman salaries are structured

Most Oman employers split a gross salary into basic (typically 60%) plus housing, transport and other allowances. The split matters because end-of-service gratuity, overtime and notice pay are all calculated on the basic component alone - so a high basic is worth more long-term than a high allowance.

Oman does not levy personal income tax. Expats keep 100% of their gross salary; Oman Nationals contribute 9.75% of pay to GOSI, which the employer pays 11.75% to GOSI plus 1% Sanad disability insurance.

Worked example

A gross salary of OMR 20,000 at the standard split is: basic OMR 12,000, housing OMR 5,000, transport OMR 2,000, other OMR 1,000. An expat takes home all 20,000; a Oman National takes home OMR 19,000 after the 9.75% GOSI deduction.

Quick formulas

Basic = gross × 0.60.
Housing = gross × 0.25.
Transport = gross × 0.10.
Other = gross × 0.05.
GOSI (Oman Nationals only) = gross × 0.0975.
Take-home = gross − GOSI.

Frequently asked questions

What is the typical Oman salary structure?
A common split is 60% basic, 25% housing, 10% transport and 5% other allowances. Employers vary, but basic salary is what determines gratuity and overtime.
Is salary taxed in Oman?
No. Oman does not levy personal income tax. Take-home pay equals gross pay minus pension contributions for Oman Nationals.
How much do Oman Nationals contribute to GOSI?
Oman Nationals contribute 9.75% of their salary; employers contribute an additional 12.5-5% under GOSI rules.
Why does the basic component matter?
Gratuity, overtime and notice pay are calculated on basic salary alone - so a higher basic means a higher end-of-service payout.
Are bonuses or commissions taxable?
No personal income tax applies. However, bonuses are typically excluded from basic-salary-based calculations like gratuity.

Reference only. The 60/25/10/5 split is a market convention - your offer letter is the source of truth. GOSI rates are based on the law in force at April 2026.