Salary Calculator — Sultanate of Oman 🇴🇲
Calculate your net salary in Oman instantly — enter your basic salary and allowances, and SPF contributions are calculated automatically. In 2026 no personal income tax applies to salaries (PIT law issued 2025, implementation from 2028) — the only deduction for Omanis is 8% SPF.
Omani employee: basic salary OMR 450 + housing allowance OMR 100 + transport allowance OMR 50
SPF deduction = 450 × 8% = − OMR 36
Net salary = OMR 564 / month
Note (indicative): SPF deduction is calculated on the contributory wage per SPF rules — this calculator uses basic salary as a simplified input. Expat: no deduction → net = OMR 600.
Basic salary only, no allowances — for allowance calculations use the calculator above
| Basic Salary | SPF Deduction (8%) | Net | Annual |
|---|---|---|---|
| 325 ر.ع | 26.000 | 299.000 | 3,588.000 |
| 400 ر.ع | 32.000 | 368.000 | 4,416.000 |
| 500 ر.ع | 40.000 | 460.000 | 5,520.000 |
| 700 ر.ع | 56.000 | 644.000 | 7,728.000 |
| 1,000 ر.ع | 80.000 | 920.000 | 11,040.000 |
| 1,500 ر.ع | 120.000 | 1,380.000 | 16,560.000 |
| 2,000 ر.ع | 160.000 | 1,840.000 | 22,080.000 |
| 3,000 ر.ع | 240.000 | 2,760.000 | 33,120.000 |
* Above OMR 3,000, deduction is calculated on 3,000 only (SPF basic branch cap)
The Social Protection Fund (SPF) is the new system consolidating all social insurance branches in the Sultanate of Oman.
Omani employee contribution (total 8%):
- 7.5% — Old Age, Disability & Death branch
- 0.5% — Employment Security branch
Employer contribution (total 14.5%):
- Not deducted from employee salary — paid by the employer
- Applies to Omani nationals only — expatriates have a separate savings system
- Deduction is calculated on the contributory wage per SPF rules (cap OMR 3,000 for the basic branch) — this calculator uses basic salary as a simplified input for indicative purposes
⚠️ Results are indicative — for official calculations consult spf.gov.om | Last updated: August 2026
What is the difference between basic and gross salary?
Basic salary is the fixed amount specified in the employment contract. Gross = Basic + all allowances (housing, transport, etc.).
Is SPF deducted from allowances?
SPF is calculated on the contributory wage per SPF rules (cap OMR 3,000 for the basic branch) — this calculator uses basic salary as a simplified input; actual amounts may differ.
What is the minimum wage in Oman?
The minimum wage for Omani nationals is OMR 325 per month (per the latest decree). Check the Ministry of Labour for official updates.
How do I estimate my SPF deduction?
This calculator uses basic salary for a simplified 8% estimate. The official calculation depends on the contributory wage per SPF rules. Estimate: deduction ≈ Basic × 8% (cap OMR 3,000 for basic branch).
Does SPF deduction apply to expatriates?
No, the 8% deduction does not apply to expatriate employees. Expatriates have a separate savings system funded by the employer. Expat net salary = gross with no deductions.
What does the SPF social protection system cover?
SPF covers several insurance branches including: old age, disability and death; employment security; work injuries and occupational diseases; sick and emergency leave; and maternity leave. For updated details visit spf.gov.om.
Is there income tax on salaries in Oman?
As of 2026, no personal income tax applies to salaries in Oman. However, the Personal Income Tax (PIT) law was issued in 2025 and will begin applying from 2028 under specific conditions. Currently, the only deduction for Omani employees is SPF at 8%.
What is the difference between PASI and SPF in Oman?
PASI (Public Authority for Social Insurance) was the old name of the supervising body. It was merged into the new Social Protection Fund (SPF) which now consolidates all social protection branches in Oman.
Oman Salary Calculator — SPF Explained
Oman's Social Protection Fund (SPF) replaced the previous PASI (Public Authority for Social Insurance) system. Omani national employees contribute 8% of their gross basic salary; employers contribute an additional amount. Expatriate employees are not enrolled in SPF and receive no deduction.
What counts as gross salary?
SPF contributions are calculated on basic salary only, not total compensation. Housing allowance, transport allowance, and other benefits are typically excluded from the SPF contribution base. Always confirm with your HR department which components are included.
Disclaimer
Results shown are estimates for informational purposes. Actual net salary depends on your employment contract, allowances structure, and any additional deductions. Verify all figures with your employer's payroll department.