Oman
Oman has no personal income tax in 2025/2026, so a resident's USDC profit-share is currently untaxed. Oman became the first GCC state to enact a PIT - 5% on income above ~OMR 42,000 - but it only takes effect 1 January 2028.
Currently no personal income tax on individuals - profit-share is untaxed at the individual level until the new PIT law takes effect.
0% for now. A 5% personal income tax (on annual income above ~OMR 42,000 / ~USD 109k) was enacted in 2025 but only takes effect 1 January 2028.
Social-insurance applies to employees; no current personal income tax and no self-employment income-tax charge today.
No personal income-tax filing for individuals at present; a filing regime arrives with the 2028 PIT for high earners.
No personal income tax currently, so USDC/crypto payouts are untaxed at the individual level today; from 2028 high earners could fall within the 5% PIT.