Oman Salary Guide 2026 — Average Salaries, SPF & Expat Pay Explained
Last updated: September 2026 | Source: Ministry of Labour, SPF, CBO
Oman's labour market is unique: Omani nationals and expatriate workers are paid on different structures, with different deductions and legal protections. This guide explains how salaries work in Oman in 2026, what the SPF deduction means for Omanis, and how expatriates can calculate their actual take-home pay.
Average Salaries in Oman by Profession (2026)
The table below shows approximate monthly basic salaries in Omani Riyals (OMR) across common sectors. These are indicative figures — actual pay depends on employer, experience, and nationality.
| Profession / Role | Entry Level (OMR/mo) | Mid Level (OMR/mo) | Senior Level (OMR/mo) |
|---|---|---|---|
| Software Engineer | 400–600 | 700–1,200 | 1,500–2,500 |
| Civil/Structural Engineer | 350–550 | 600–1,100 | 1,200–2,200 |
| Accountant / Finance | 300–500 | 600–1,000 | 1,100–2,000 |
| HR Manager | 400–600 | 700–1,200 | 1,300–2,500 |
| Teacher (private school) | 350–550 | 600–900 | 900–1,500 |
| Nurse / Healthcare | 300–450 | 500–900 | 900–1,600 |
| Site Supervisor | 300–450 | 500–800 | 800–1,400 |
| Driver / Logistics | 250–350 | 350–500 | 500–700 |
| Retail / Sales | 250–350 | 350–600 | 600–1,000 |
| Cleaner / Housemaid | 100–180 | 180–250 | — |
* Figures are indicative and may vary significantly by employer, sector (oil & gas pays higher), nationality, and experience.
How Salary is Structured in Oman
Most employment contracts in Oman break salary into components:
- Basic salary — the fixed contractual amount. SPF is calculated on this. End-of-service gratuity is calculated on this.
- Housing allowance — typically 20–40% of basic salary, or employer provides accommodation
- Transport allowance — typically OMR 50–100/month, or company vehicle provided
- Other allowances — telephone, meals, uniform, education, etc.
Gross salary = Basic + all allowances. Net salary = Gross minus any deductions (SPF for Omanis only).
SPF Deduction — Omani Nationals Only
The Social Protection Fund (SPF) replaced the former PASI system. Omani employees contribute 8% of their basic salary:
- 7.5% — Old Age, Disability and Death insurance branch
- 0.5% — Employment Security branch
Employers contribute an additional 14.5%, making total SPF contribution 22.5% of the contributory wage.
Gross = OMR 800 | SPF deduction = 600 × 8% = OMR 48 | Net = OMR 752/month
Annual net salary = OMR 9,024
Income Tax on Salary in Oman (2026)
Oman does not currently impose personal income tax on salaries. A Personal Income Tax (PIT) law was enacted in 2025 but is scheduled to take effect from 2028, subject to thresholds and conditions to be determined. For now, the only mandatory deduction from an Omani employee's salary is the SPF contribution of 8%.
Minimum Wage in Oman 2026
The minimum wage for Omani nationals is OMR 325 per month (per the applicable Royal Decree). This covers basic salary. Employers may include housing and transport allowances on top.
There is no statutory minimum wage for expatriate workers. Expat salaries are determined by employment contract. Always negotiate clearly before signing — once you sign, changing terms is difficult.
Oil & Gas vs Private Sector Salaries
Salaries in the oil and gas sector (Petroleum Development Oman, Shell, BP, and contractors) are significantly higher than equivalent roles in the private sector — often 30–50% more for the same position. Public sector Omani employees also benefit from additional benefits like housing loans and pension programmes.
Cost of Living Reference — Muscat 2026
| Expense | Approximate Monthly Cost (OMR) |
|---|---|
| 1-bedroom apartment (city) | 180–280 |
| 1-bedroom apartment (suburb) | 120–200 |
| Utilities (electricity, water) | 30–60 |
| Internet | 15–25 |
| Groceries (1 person) | 80–140 |
| Eating out (budget) | 60–120 |
| Car fuel (monthly average) | 20–40 |
| School fees (private, per child) | 150–600 |
Costs vary significantly by lifestyle, location, and whether housing is employer-provided.
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Frequently Asked Questions
What is the average salary in Oman for expats?
Expatriate salaries in Oman range widely. Entry-level workers earn OMR 250–400/month basic. Skilled professionals earn OMR 600–1,500/month. Senior managers and specialists can earn OMR 1,500–3,500+/month. Salaries in oil & gas are generally 30–50% higher than private sector equivalents. Housing and transport allowances are usually provided on top of basic salary.
How does the SPF deduction affect take-home pay?
For Omani nationals: 8% of basic salary is deducted for SPF. Example: OMR 500 basic → OMR 40 deduction → OMR 460 after deduction (plus allowances). For expats: no deduction — gross = net. Use the Salary Calculator for your exact figure.
Is housing allowance taxed or subject to SPF in Oman?
Housing allowance is typically not included in the SPF contribution base. Allowances above the basic salary are generally excluded from the contributory wage calculation. There is no income tax on any salary component as of 2026. Check with your employer's HR department for your specific package treatment.
How is overtime pay calculated in Oman?
Under Oman Labour Law, overtime on regular weekdays is paid at 125% of the normal hourly rate. Work on weekly rest days or public holidays is paid at 150%. The overtime base rate is calculated from basic salary only: hourly rate = Basic ÷ (total working hours per month).
When will income tax apply to salaries in Oman?
Oman's Personal Income Tax (PIT) law was enacted in 2025 but is expected to take effect from 2028. The thresholds and applicable rates will be determined before implementation. As of September 2026, no income tax applies to salaries in Oman for either Omani nationals or expats.
Disclaimer: Figures are indicative and for reference only. Salary ranges are based on publicly available data and may not reflect your specific employer, sector, or contract. For authoritative employment information visit mol.gov.om and spf.gov.om.