Can I own property in Oman?

A citizen of Oman living abroad: Yes. An Omani living abroad buys like any citizen. A foreign national: Yes, with conditions. Freehold in a licensed Integrated Tourism Complex under Royal Decree 12 of 2006, which also brings a residence permit for the owner and family; and, under Ministerial Decision 357 of 2020, a usufruct of up to 99 years on a flat in a multi-storey building in the designated parts of Muscat such as Bausher, Seeb and Al Amerat. No residency is needed to buy. The transfer fee for a foreign buyer is three percent.

Does the rent agreement need registering?

Every residential lease of any length.

Who withholds tax on the rent, and how much?

No withholding at source. Not yet. Oman has no personal income tax until 1 January 2028, when Royal Decree 56 of 2025 brings in five percent on an individual's income above OMR 42,000 a year; rent from Omani property counts for residents and non-residents alike from then.

How does the rent reach me in United States?

Omani banks open accounts for residents with a civil ID; a non-resident owner usually receives rent through a property manager or a GCC bank. No capital controls and no exit tax. The rial is pegged to the US dollar; banks and exchange houses transfer abroad at their margin. No limit and no declaration for the transfer itself; the income was already reportable when earned.

Renting out property in Oman while living in United States

Oman's rules for a landlord living in United States: ownership, the rent agreement, who withholds tax, and how the rent reaches you.

General information, not legal or tax advice. Rules change and your situation may differ. Check the sources on this page and confirm with a lawyer or accountant in the country before you act.

Desk research Last reviewed 1 October 2026 Report an inaccuracy

The short answers

Can I own property in Oman?: A citizen of Oman living abroad: Yes. An Omani living abroad buys like any citizen.; A foreign national: Yes, with conditions. Freehold in a licensed Integrated Tourism Complex under Royal Decree 12 of 2006, which also brings a residence permit for the owner and family; and, under Ministerial Decision 357 of 2020, a usufruct of up to 99 years on a flat in a multi-storey building in the designated parts of Muscat such as Bausher, Seeb and Al Amerat. No residency is needed to buy. The transfer fee for a foreign buyer is three percent.
Does the rent agreement need registering?: Every residential lease of any length.
Who withholds tax on the rent, and how much?: No withholding at source. Not yet. Oman has no personal income tax until 1 January 2028, when Royal Decree 56 of 2025 brings in five percent on an individual's income above OMR 42,000 a year; rent from Omani property counts for residents and non-residents alike from then.
How does the rent reach me in United States?: Omani banks open accounts for residents with a civil ID; a non-resident owner usually receives rent through a property manager or a GCC bank.; No capital controls and no exit tax. The rial is pegged to the US dollar; banks and exchange houses transfer abroad at their margin.; No limit and no declaration for the transfer itself; the income was already reportable when earned.

Renting out property in Oman

What applies because the property is in Oman, whoever owns it.

Who may own residential property

Who may own residential property, by audience
Citizens living in the country	Allowed Anywhere.
Residents of any nationality	With conditions A resident foreigner buys in the same places as any non-Omani; residency adds nothing to what may be owned. GCC nationals have wider rights.
Citizens living abroad	Allowed An Omani living abroad buys like any citizen.
Foreign nationals living abroad	With conditions Freehold in a licensed Integrated Tourism Complex under Royal Decree 12 of 2006, which also brings a residence permit for the owner and family; and, under Ministerial Decision 357 of 2020, a usufruct of up to 99 years on a flat in a multi-storey building in the designated parts of Muscat such as Bausher, Seeb and Al Amerat. No residency is needed to buy. The transfer fee for a foreign buyer is three percent.

Letting it out from abroad

May a non-resident owner let it: Yes, once lawfully owned. The lease must be registered, which a non-resident owner does through a representative or a licensed broker.
Licences, permits, landlord registration: None for a long-term let. Short-term letting falls under tourism licensing.
Local agent or representative: In practice yes. Municipal registration, cheque collection and the rental committee assume someone present with a civil ID.

The rent agreement

Written agreement required: Yes. Royal Decree 6 of 1989 and the municipal rules require a written lease, on the municipality's form, registered before the tenant moves in.
Mandatory standard form: The municipality's standard contract, in Arabic, with its mandatory clauses; the parties add their own terms in an annex.
Language: Arabic, with bilingual versions in common use; Arabic governs.
Registry: The municipality where the property sits, Muscat Municipality for the capital, online through the government services portal.
When registration is required: Every residential lease of any length.
Who registers: The landlord, with the title deed, the contract and both parties' civil IDs or passports; a representative can do it with a Power of Attorney.
Registration cost: A registration fee of three percent of the rent for the whole contract period, paid by the landlord at registration and in practice often passed to the tenant.
If it is not registered: A fine for an unregistered lease, and an unregistered contract is weak before the rental committee and is not VAT-exempt.
Stamp duty: None.
Notarisation and witnesses: Not applicable
E-signature: Recognised under the Electronic Transactions Law issued by Royal Decree 39 of 2025, which replaced the 2008 law and grades simple, advanced and qualified signatures; registration still happens on the municipal portal.
The usual term: One year, renewed automatically unless either side gives notice.

Rules the agreement must respect

Deposit: No statutory cap. One to two months' rent is usual, returned on handover less documented damage.
Rent increases: Not within the first three years of a tenancy, and then by no more than seven percent a year, under the 1989 decree as amended.
Notice periods: Three months before the end of the term, or half the term if shorter, for either side to decline renewal; otherwise the lease renews on the same terms.
Disputes: The Rental Disputes Committee at the municipality, with appeal to the courts; self-help eviction is unlawful.
Mandatory disclosures: Not applicable

Tax when the landlord lives abroad

Is the rent taxed here: Not yet. Oman has no personal income tax until 1 January 2028, when Royal Decree 56 of 2025 brings in five percent on an individual's income above OMR 42,000 a year; rent from Omani property counts for residents and non-residents alike from then.
Withholding at source: No
Withholding rate: Not applicable
Who withholds: Not applicable
What the tenant must register: Not applicable
How to reduce it: Not applicable
Filing and tax ID: None until 2028. From then an annual return with the Tax Authority where income passes the threshold; the regulations that say how a non-resident files are still being issued.
VAT or GST on rent: None on residential rent. Oman's five percent VAT exempts a residential lease that is registered and runs three months or more; a short or unregistered let can fall within VAT.
Municipal and housing fees: The three percent lease registration fee. No annual property tax.

Money inside the country

How tenants pay: Bank transfer or post-dated cheques in rials.
Currency of rent: OMR
Bank account for a non-resident owner: Omani banks open accounts for residents with a civil ID; a non-resident owner usually receives rent through a property manager or a GCC bank.
Paying rent to an overseas account: Allowed. Nothing in the law requires a local account, though cheques assume one.
Taking rent out of the country: No capital controls and no exit tax. The rial is pegged to the US dollar; banks and exchange houses transfer abroad at their margin.

Living in United States

What United States asks of its residents who own and let property abroad.

Owning property abroad from here

Buying abroad: No restriction. A US person may buy property anywhere the other country allows and move money out freely.
Reporting foreign assets and accounts: Foreign bank accounts over USD 10,000 in aggregate must be reported each year to FinCEN on the FBAR, and specified foreign financial assets on Form 8938 above its thresholds. Directly held foreign real estate is not itself reportable, but the account the rent lands in is.
Tax at home on foreign rent: Taxed. US citizens and residents are taxed on worldwide income wherever they live; foreign rent goes on Schedule E and foreign tax paid on it is credited through Form 1116.
Bringing rent home: No limit and no declaration for the transfer itself; the income was already reportable when earned.
Digital identity for e-signing: There is no national digital identity. Any e-signature platform the foreign side accepts does the job, or a notarised paper signature where the other country insists.

Sources

Oman Government Services Portal: register a lease contract — gov.om
Muscat Municipality: lease contract documentation — www.mm.gov.om
Oman Tax Authority: personal income tax questions and answers — tms.taxoman.gov.om
Oman Tax Authority: VAT questions and answers — tms.taxoman.gov.om
Oman Tax Authority: double tax agreements — tms.taxoman.gov.om
Ministry of Housing and Urban Planning — www.housing.gov.om
Central Bank of Oman: the foreign exchange market — www.cbo.gov.om
Ministry of Transport, Communications and IT: the Electronic Transactions Law — mtcit.gov.om
US Department of State: Oman investment climate statement — www.state.gov
IRS Publication 515: withholding of tax on nonresident aliens (rents, the 30 percent rule, Form W-8ECI) — www.irs.gov
IRS Publication 519: U.S. tax guide for aliens (the real property income election) — www.irs.gov
IRS: FIRPTA withholding on the sale of U.S. real property by a foreign person — www.irs.gov
IRS: how to apply for an ITIN — www.irs.gov
IRS: instructions for Form 1040-NR — www.irs.gov
IRS: the foreign tax credit — www.irs.gov
IRS: Report of Foreign Bank and Financial Accounts (FBAR) — www.irs.gov
FinCEN: report foreign bank and financial accounts — www.fincen.gov
IRS: United States income tax treaties, A to Z — www.irs.gov
eCFR: 24 CFR Part 35 Subpart A, lead-based paint disclosure on sale or lease — www.ecfr.gov
GovInfo: Public Law 106-229, the Electronic Signatures in Global and National Commerce Act — www.govinfo.gov
Florida Senate: SB 264 (2023), interests of foreign countries in real property — www.flsenate.gov
USDA: Agricultural Foreign Investment Disclosure Act reporting portal — www.usda.gov
California Legislature: AB 12 (2023), security deposits capped at one month — leginfo.legislature.ca.gov
Income Tax Department of India: the India–USA tax treaty — www.incometaxindia.gov.in