If you live in Oman and earn income in India, you may need to file an Indian return as a non-resident, especially after a property sale or where excess tax was deducted. Indian citizens with Indian income above ₹15 lakh who are not taxed elsewhere may be deemed resident in some cases. Benefits under the India-Oman tax treaty need an Omani tax residency certificate and Form 10F.
- Document route
- Omani notary public (Ministry of Justice and Legal Affairs), then apostille from the Omani Ministry of Foreign Affairs
- Time difference
- IST is 1h30 ahead of Oman time all year (no daylight saving)
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Oman: how it works
We count your days in India and apply the Income-tax Act 2025 residency rules, including the deemed residency test for citizens not liable to tax in another country. A deemed resident is not ordinarily resident, so Omani salary remains outside Indian tax, but the status affects some other income. We list your Indian income and tax deducted and compute capital gains properly.
Filing a return in India recovers excess tax deducted by buyers, banks and tenants. For treaty benefits, a tax residency certificate from Oman's Tax Authority is used with Form 10F online. Oman's announced income tax on high earners from 2028 may change some clients' treaty position, and we will review that when it takes effect. We also respond to Indian tax notices for you. Refunds are paid only into a pre-validated Indian account, so we confirm your NRO account is linked on the portal before the return is filed.
What clients in Oman should know
- High-value property transactions are reported to the Indian tax department; expect queries after a large purchase or sale.
- The Income-tax Act 2025 applies from 1 April 2026, replacing the 1961 Act's forms and section numbers.
- Keep your email and phone on the Indian tax portal current; notices arrive electronically.
Step by step from Oman
Video consultation
A call at a time that suits Oman, after we have read your documents.
Documents signed in Oman
Omani notary public (Ministry of Justice and Legal Affairs), then apostille from the Omani Ministry of Foreign Affairs
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Oman where needed.
The full guide
This page covers what changes when you are in Oman. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Oman and the Cross-Border Tax & Money practice area.
Questions from clients in Oman
Will India tax my Omani salary?
No, as long as you are non-resident, or a deemed resident treated as not ordinarily resident.
Do I need to file for NRE interest only?
No. Interest on NRE deposits is tax-free in India, so on its own it does not create a filing obligation.
How do I get an Omani tax residency certificate?
Apply to the Oman Tax Authority; the certificate is used with Form 10F in India.