Buying an apartment in Oman as a foreigner: ITC zones, residency, costs and risks

Oman is one of the few Gulf markets where a foreigner can buy a flat without a local partner, but only in a narrow set of places. The rules are simple to state and easy to get wrong in practice: you buy inside an approved zone, you check the project and the registration, and you do not assume that the property automatically gives you the residency you want. This guide covers the apartment route for a non-resident buyer, as checked in October 2026.

Where a foreigner can buy

Foreign ownership is not open across the country. It is allowed in government-approved developments called Integrated Tourism Complexes (ITC): master-planned communities that combine homes, hotels and leisure. In the Muscat area the best-known are The Wave and Al Mouj, Muscat Hills and Muscat Bay (Bandar Jissah); in the south there is Hawana Salalah, and there are other zones along the coast.

A second route exists in approved multi-storey residential projects, where the buyer receives a long-term registered usufruct right over a specific unit instead of the land. Agent sources quote terms of up to 99 years. Usufruct comes with conditions that vary by project, such as minimum age, limits on the number of units, nationality quotas and minimum property values. Outside these zones, in restricted governorates, islands, agricultural land and heritage or strategic areas, a foreigner cannot buy.

A newer Law of Special Economic Zones and Free Zones (2025) also provides for freehold residential projects open to foreigners, but at the time of checking no such projects were on the market.

Freehold or usufruct: why it matters

Inside an ITC the buyer normally receives freehold-type ownership: the right to sell, leave the unit to heirs, mortgage it and let it out, within the project rules. With usufruct you hold a registered right for a fixed term, and resale or leasing can be restricted. Ask the developer in writing which of the two you are buying, for how long, and what happens at the end of the term. This single question changes the value of the flat.

Residency: what the property gives you and what it does not

Three different things are often mixed up, so keep them apart.

• Owner residency in an ITC. Reports agree that owning a unit in an approved ITC can give the owner and close family a residence permit that lasts as long as you own the property, and that the permit ends if ownership is transferred. Sources disagree on a minimum value: several state that there is none, while one report cites OMR 50,000 (about USD 130,000 at the fixed rial rate). Treat the threshold as unconfirmed and ask the project and the Royal Oman Police before you pay a deposit.
• A sponsor-free visa for buyers. Under Royal Oman Police Decision No. 87/2026, a foreigner who buys land or a unit whose registration is not yet complete can obtain a visa without a local sponsor on the strength of a certificate from the competent authority. The visa also covers the spouse and first-degree relatives. It is issued for six months to one year and is renewable. This helps off-plan buyers, but it is a visa, not permanent residency.
• The Golden Visa. Oman relaunched its programme from 31 August 2025 through Invest Oman. Buying property worth at least OMR 250,000 qualifies for a five-year residency, and OMR 500,000 or more for a ten-year residency. Family members, including dependent parents, are covered. This is a separate mechanism with its own thresholds; it is not the same as the ITC owner residency.

If residency is the main reason for buying, do not rely on a brochure. Get the current conditions in writing, tied to the specific unit and its registration status.

What apartments cost

Prices vary a lot by zone, and the numbers below are listing-level snapshots, not an index. A two-bedroom of about 110 square metres in Muscat Hills was quoted at roughly OMR 97,000 (around OMR 880 per square metre). A two-bedroom of about 159 square metres in Al Mouj was quoted at roughly OMR 149,000, and a 70-square-metre one-bedroom in Al Mouj at around OMR 97,000, which is a much higher price per metre. Premium addresses such as Al Mouj, Muscat Bay and Shatti Al Qurum are quoted at roughly OMR 1,800 to 2,750 per square metre in some sources. In Hawana Salalah, studios and small flats start at around OMR 45,000 to 70,000.

The Omani rial is pegged to the US dollar at about 2.6 dollars per rial, so for a buyer paying in euro or zloty the real exposure is the dollar.

The purchase, step by step

1. Choose the project and the unit, and confirm it sits in an approved ITC. 2. Verify the legal status: developer, land title, project regulations, service charges, resale and leasing limits. 3. Sign a reservation or sale agreement and pay the deposit. 4. Complete the regulatory approvals and registration. Since 2026 registration runs under the Real Estate Registry Law; ownership is proven by the registry document (the mulkiya) issued through the Ministry of Housing and Urban Planning. 5. Pay the registration fee and have the transaction recorded in the Land Registry. 6. Receive the title (or the registered usufruct) and, if applicable, apply for the visa or residency.

A power of attorney lets you do much of this remotely. For off-plan units the registration may be preliminary at first, which is exactly why the sponsor-free visa rule above was introduced.

Costs and taxes

• Transfer (registration) fee: 3 percent of the value for foreigners, against 1 percent for Omani nationals since January 2025. It is paid when the sale agreement is submitted to the Land Registry.
• Total closing costs: most guides suggest budgeting roughly 5 to 8 percent of the price, including the fee, agent and legal costs.
• VAT: reports differ. Some say 5 percent VAT applies when you buy from a developer and that resales are exempt, others say it does not apply to ordinary residential ownership. Ask the seller to state in the contract whether VAT is charged.
• Ongoing: Oman has no broad personal income tax, and guides describe no standard annual residential property tax for an owner-occupied home. Service charges to the community are real and vary by project. We did not find a reliable average, so ask for the actual figure per square metre.

Mortgages

Some Omani banks lend to foreign buyers in approved developments. Terms depend on nationality, residency status, the project and the lender, and a non-resident should expect a larger down payment. Get the offer in writing before you sign the reservation.

Risks to check before you pay

• Regulatory change. Residency and ownership rules have been revised several times in recent years. Verify them on the day you buy, not from a two-year-old article.
• Resale restrictions. Some projects limit who can buy from you, especially under usufruct.
• Short-term letting limits. Some communities restrict holiday lets, which matters if your calculation depends on them.
• Off-plan registration. Check the preliminary registration status and what protects your deposit.
• Liquidity. Oman's market is smaller and calmer than Dubai's. Plan for a longer exit and do not assume a quick resale.
• Charges and attachments. Ask for a check for court restrictions or liens on the unit.

A short checklist

• The project is an approved ITC, and you have the document that says so.
• You know whether you receive freehold or usufruct, and for how long.
• The residency route is confirmed in writing for this exact unit.
• The contract states the price, the VAT position, the service charge and the handover date.
• A lawyer in Oman has checked the title and the registration status.

How we can help

D.H. Realting does not sell Oman property from stock today. We can help you define the goal, compare zones, and prepare the questions for the developer and a local lawyer. A first review is free and we reply within 24 hours. Checked in October 2026. Rules, thresholds and fees change, so confirm the current terms with a lawyer in Oman before you buy. This text is information, not legal or tax advice.