We propose OMG-Avatar, a novel One-shot method that leverages a Multi-LOD (Level-of-Detail) Gaussian representation for animatable 3D head reconstruction from a single image in 0.2s. Our method enables LOD head avatar modeling using a unified model that accommodates diverse hardware capabilities and inference speed requirements. To capture both global and local facial characteristics, we employ a transformer-based architecture for global feature extraction and projection-based sampling for local feature acquisition. These features are effectively fused under the guidance of a depth buffer, ensuring occlusion plausibility. We further introduce a coarse-to-fine learning paradigm to support Level-of-Detail functionality and enhance the perception of hierarchical details. To address the limitations of 3DMMs in modeling non-head regions such as the shoulders, we introduce a multi-region decomposition scheme in which the head and shoulders are predicted separately and then integrated through cross-region combination. Extensive experiments demonstrate that OMG-Avatar outperforms state-of-the-art methods in reconstruction quality, reenactment performance, and computational efficiency.