The study aimed to analyze the modified role of managerial leadership patterns in the relationship between financial and non-financial incentives and the efficiency of the performance of employees in Dhofar Municipality. To achieve the objective, the study was based on the theory of human needs founded by Maslow in 1954, and the modern theory of Jassassi management 2016 and theory (Z whose pioneer is William O'Shea 1989). The study was based on the questionnaire that was formulated according to the previous studies of each variable and adapted to suit the study environment. The total sample of the study was (619) which are all employees in the office of the Vice President in Dhofar Municipality and based on the nature of the relationships in the virtual model of the study. The study was used in measuring and analyzing the hypotheses of structural modeling (SEM) program (AMOS). The results of the study showed the existence of the positive impact of financial incentives on the dimensions of the efficiency of the performance of employees, represented in (efficiency of implementation, efficiency of planning, creativity and innovation, effort exerted) with values that were respectively (0.58, 0.58, 0.63, 0.56). The results of the analysis indicated the existence of the positive impact of non-financial incentives on the dimensions of the efficiency of employees with values (0.11, 0.29, 0.30, 0.03) respectively. All the results also showed that the differences in values and laboratory estimates all came in favor of the first group (under the supervision of the democratic style in the study environment) compared to the second group (under the supervision of the autocratic style in the study environment). The study recommended paying attention to the policies of financial and non-financial incentives, involving workers, and adopting their positive proposals, which ensures cooperation and harmony.