New Real Estate Registry Law
Royal Decree 56/2026 replaced the 1998 system: electronic title deeds carry full legal weight, a Preliminary Register records off-plan units, and an English translation of the title deed can be issued on request. [1][2]
Oman welcomes property investors, and 2026 brought a modern title registry and a sponsor-free owner residency. Here is a source-checked map of the routes, plus a balanced comparison with global markets.
Research as of October 2026 · Last reviewed 21 October 2026
Royal Decree 56/2026 replaced the 1998 system: electronic title deeds carry full legal weight, a Preliminary Register records off-plan units, and an English translation of the title deed can be issued on request. [1][2]
Royal Oman Police Decision 87/2026 introduced a sponsor-free owner visa and owner residency, including for legal representatives of a company that owns a unit, and a visa for buyers whose units are not yet registered. [3][4]
The Ministry of Housing and Urban Planning clarified that the residency changes do not widen foreign ownership, which remains limited to designated locations. [5]
OPAZ Decision 81/2026 allows freehold sales to non-Omanis in zone projects the OPAZ board designates, with residency for unit owners and their families. [16]
A side-by-side view of what you hold, where, and how it links to residency. Details and sources follow below.
| Route | What you hold | Where | Residency link | Main limits |
|---|---|---|---|---|
| 1. Company on the mainland | Registered title for business use, or long-term lease / usufruct for a foreign investment project | Subject to location, land-use and activity approvals | Legal representatives of the owning company may get owner visa / residency | Not for purely residential or agricultural use; development purchases need Omani or GCC ownership |
| 2. ITC freehold (individuals or companies) | Freehold title, no time limit | Licensed Integrated Tourism Complexes | Owner residency for owner, spouse and first-degree relatives; Golden Residency from OMR 200,000 (completed unit) | Plots must be built within 4 years; residency ends on sale |
| 3. Usufruct / long lease | Registered right of use for a fixed term (initial term up to 50 years, extendable to 99 years under MD 357/2020) | Approved buildings or allocated land | Not clearly confirmed – do not assume | Eligibility conditions, quotas and resale limits |
| 4. Other designated areas | Ownership under each project's rules | Future cities (e.g. Sultan Haitham City), integrated neighbourhoods (e.g. Surouh), designated zone projects | Per project and authority; zone rules provide residency for owners | New frameworks; confirm the project's designation |
Tags below: Verified = confirmed in an official text or a reputable report dated 2025–2026. Reported – confirm = reported or only partly documented, so confirm with the authority.
An Omani-registered company, including one that is foreign-owned under the Foreign Capital Investment Law, can be a practical holding vehicle for business premises, but it does not unlock residential freehold everywhere.
Buying your own office? See Own your office through your Omani company: the official conditions and fees, Muscat office rents and prices, and a buy vs rent calculator.
ITCs are the established route for foreign buyers. Under Royal Decree 12/2006 and its executive regulation, Omani and non-Omani individuals or companies may own built units or plots in a licensed ITC for residence or investment. Verified [8]
There is no official published register of licensed ITCs that we could find. Ask the developer for the ITC licence and confirm it with the Ministry of Heritage and Tourism. [17]
Outside freehold zones, foreigners can hold long-term rights to use property. This is a right of use for a fixed term, not ownership of the land.
Many investors hold property in one or two expensive markets. Oman can add a lower-cost, USD-pegged Gulf asset with a residency link, but it is a smaller and less liquid market than Dubai or the global hubs. Here is a balanced, sourced view as of October 2026.
| Market | Purchase taxes and fees | Annual property tax | Tax when you sell | Residency linked to buying |
|---|---|---|---|---|
| Oman (ITC freehold) | 3% of the sale value plus fixed fees of OMR 5, 10, 2 and 25 (non-Omani sale form) Verified [G7] | None reported Reported – confirm [G8] | Individuals: no personal income or capital gains tax today; a 5% personal tax above OMR 42,000 is planned from 2028, scope to confirm. Companies: gains taxed as income at 15% (3% for qualifying SMEs) Verified [G9] | Owner residency with no published minimum value; Golden Residency from OMR 200,000 (completed ITC unit) Verified [3][13] |
| Dubai | 4% DLD sale-registration fee, split 2% and 2% between buyer and seller by default, plus fixed fees [G10] | None reported for owners Reported – confirm [G4] | No personal income tax; companies pay 9% UAE corporate tax above AED 375,000 | UAE Golden Visa from AED 2 million in property [G11] |
| London (England) | SDLT bands of 0%, 2%, 5%, 10% and 12%; plus 5% if you own another home and 2% if you are not UK-resident [G12] | Council tax (local, annual) | Non-residents are within UK capital gains tax on UK property and must report within 60 days [G13] | None from buying property |
| New York City | Buyer: mansion tax from 1% at USD 1m up to 3.9% at USD 25m+. Seller: NYC transfer tax 1–1.425% and New York State 0.4–0.65% [G14] | Annual NYC property tax | US tax on the gain; the buyer generally withholds 15% of the amount realised from a foreign seller (FIRPTA) [G15] | None from buying property |
| California | Local transfer charges vary by county and city | About 1% of assessed value under Proposition 13, plus voter-approved levies; reassessed on a change of ownership [G16] | FIRPTA 15% withholding, plus California withholding for non-resident sellers [G15][G17] | None from buying property |
Prices are indicative averages from different methods (crowd-sourced, index, registered sales and listings) and are not directly comparable. Not investment advice. See full disclaimer.
The Ministry of Housing and Urban Planning lists future cities such as Sultan Haitham City, Al Thuraya City and Al Jabal Al Aali, and integrated residential neighbourhoods such as Surouh, among the locations where non-Omanis may own. Verified [5]
From 21 September 2026, OPAZ rules allow freehold sales to non-Omanis in zone projects the board designates, subject to board-set minimum values, unit caps and nationality quotas, with residency for unit owners and their families. The framework is new; ask for the board decision designating the project. Verified [16][9]
Royal Decree 29/2018 bars non-Omani ownership in Musandam, Al Buraimi, Al Dhahirah, Al Wusta, Dhofar (except Salalah), Liwa, Shinas, Masirah, Jebel Akhdar, Jebel Shams, islands and sensitive sites, and of agricultural land nationwide; licensed ITCs are the exception. Verified [15][9]
Shati helps you shortlist the right route, set up the company if you need one, and line up the questions to confirm with each authority before you commit. Tell us your budget and goals.
Book a Free Consultation Email info@shati.omNo. In June 2026 the Ministry of Housing and Urban Planning confirmed that ownership by non-Omanis remains limited to designated locations, such as licensed Integrated Tourism Complexes (ITCs), future cities such as Sultan Haitham City, Al Thuraya City and Al Jabal Al Aali, and integrated residential neighbourhoods such as Surouh. The 2026 residency changes did not widen where foreigners may own.
It can. Since 22 June 2026, Royal Oman Police Decision 87/2026 provides a sponsor-free owner visa and owner residency for a foreigner who owns a real-estate unit, based on a certificate from the competent authority, and for the legal representatives of a company that owns the unit. The grant is not automatic, and the residency ends if ownership is transferred. Confirm eligibility with the Royal Oman Police before you buy.
Under Royal Oman Police Decision 87/2026, a foreigner who buys a buildable plot or a unit whose registration is not yet complete can receive a sponsor-free visa, based on a certificate from the competent authority, valid for six months to one year and renewable for a similar period, allowing stays of up to three months at a time. It can also be granted to the spouse and first-degree relatives.
Oman's Golden Residency programme, launched in 2025, offers a renewable 10-year residency from a minimum investment of OMR 200,000. The property route requires completed residential, commercial or tourism units with a title deed in an Integrated Tourism Complex. Confirm the current thresholds with the Ministry of Commerce, Industry and Investment Promotion.
No. Usufruct is a registered right to use and benefit from a property for a fixed term, while freehold is ownership of the property without a time limit. Whether a usufruct holder qualifies for the 2026 owner residency is not clearly stated in the published rules, so do not assume it does.
Companies can register property purchases through the Ministry of Housing and Urban Planning, subject to conditions. For a company's own licensed activity, the property must be of commercial, residential-commercial, industrial or tourism use and in the same governorate as the activity. Purchases for real-estate development require Omani or GCC ownership of the company. Check your exact structure with the Ministry before committing.
On the data we reviewed, yes for comparable freehold areas. As of October 2026, index prices in Al Mouj, Muscat Bay and Muscat Hills were about OMR 800–1,150 per m² (about USD 2,080–2,990), roughly 39–58% below Dubai's citywide median of AED 1,685 per sq ft (about USD 4,940 per m²) for registered sales in Q3 2026. Premium waterfront listings can cost more, and Dubai's market is far more liquid.
Individuals currently pay no personal income tax in Oman, so a personal property sale attracts no capital gains tax today, and no annual property tax is reported. A 3% registration fee applies when you buy. Companies are taxed on gains as income at 15% corporate income tax, or 3% for qualifying small businesses. A 5% personal income tax above OMR 42,000 is planned from 1 January 2028, so confirm its scope with the Tax Authority.
Royal Oman Police Decision 87/2026 does not set a minimum property value for the owner visa or owner residency, but it is granted on a certificate from the competent authority and is not automatic. Foreign ownership itself remains limited to designated areas, and the separate 10-year Golden Residency requires at least OMR 200,000 in a completed ITC unit. Confirm with the Royal Oman Police before you buy.
Data as of October 2026. Indicative only and not legal, tax, immigration or investment advice. Confirm with the Ministry of Housing and Urban Planning, the Royal Oman Police and other competent authorities before any decision. Development names are examples, not endorsements. See full disclaimer.