Oman's personal status law is based on Islamic Sharia, but for non-Muslim foreigners, Omani courts have generally allowed inheritance to follow the law of the person's home country, especially where there is a clear will. That is reassuring, but it is not automatic, and dying without a will in Oman can leave your family facing a slow court process, frozen bank accounts and uncertainty over your property.
This guide explains how succession works for foreign property owners in Oman, and the practical steps that make it straightforward for your heirs.
Sharia
Basis of personal status law
Applies to Muslims
Home law
Generally applied to non-Muslims
Court-dependent; a will helps
Frozen
Bank accounts on death
Including joint accounts, until settled
Court
Route for heirs
Then registration with MOHUP
How inheritance works in Oman#
For Muslims, Sharia rules of succession apply. Fixed shares go to specified heirs, such as spouse, children and parents, and the freedom to leave property by will is limited to a portion of the estate, traditionally up to one third, and not to heirs who already take a fixed share.
For non-Muslim foreigners, Omani courts have generally been willing to apply the law of the deceased's home country. Trowers & Hamlins, writing on succession in Oman, noted that courts will generally honour wills made in accordance with the laws of a non-Muslim expatriate's home jurisdiction, and that Sharia principles are not usually applied to non-Muslims. Practice can vary between courts and cases.
What happens without a will#
If a foreign property owner dies without a will:
- Heirs must apply to an Omani court to establish who inherits and in what shares.
- They may need to prove the home-country law, with translated and attested documents.
- Bank accounts are frozen, including joint accounts, until the estate is settled.
- The property cannot be sold or transferred until the court process is complete.
- Registration with MOHUP follows once the court has ruled.
This can take a long time, during which the property may sit empty and the family may have limited access to money.
How to plan: five practical steps#
1. Write a will that covers your Omani assets. Many advisers recommend a separate will dealing specifically with property and accounts in Oman, drafted to be consistent with your home-country will so the two do not conflict.
2. Make it usable in Oman. That usually means an Arabic translation, proper signing and witnessing, and attestation. Ask an Omani lawyer what your will needs to be enforceable locally.
3. Plan for frozen accounts. Keep enough funds outside Oman, or in arrangements your lawyer and bank confirm will remain accessible, to cover your family's living costs and the property's service charges during probate.
4. Think about how you hold the property. Joint ownership, ownership through a company, or other structures can change what happens on death, but each has its own tax, cost and legal consequences. Take advice before buying, not after.
5. Keep documents together. The Mulqiya (title deed), Sale and Purchase Agreement, service charge records, will and bank details should be easy for your family to find.
Location matters: ITC vs restricted areas#
Freehold property in a licensed Integrated Tourism Complex is fully inheritable, and heirs can register it in their names through the court and MOHUP process. Our guide to where foreigners can buy property in Oman lists the designated zones.
Property held by non-Omanis in restricted areas outside ITCs has been treated differently. Rules issued in 2020 (Ministerial Decision 292/2020) required property acquired by non-Omanis in restricted areas through inheritance, will or gift to be transferred to an Omani within two years, extendable by one. Foreigners are generally limited to ITCs and other designated zones anyway, but this matters for anyone who holds property outside them, and for GCC citizens buying more widely.
| Property type | Inheritable by foreign heirs? | Key point |
|---|---|---|
| Freehold in an ITC | Yes | Court process, then MOHUP registration |
| Freehold in another designated zone | Generally yes | Confirm the zone's rules |
| Usufruct right | Usually, for the remaining term | Check the usufruct contract |
| Property in a restricted area | Restricted | Transfer to an Omani may be required |
Tax on inheritance#
Oman does not levy inheritance tax. Your home country may: for example, UK inheritance tax can apply to worldwide assets, including Omani property. See our UK buyers guide and US buyers guide, and our tax guide.
Does this affect residency for my family?#
Yes, potentially. The sponsor-free Owner residence permit is tied to continued ownership and ends when the property is transferred. Family members who held residency through the owner should plan their own route. See our residence visa guide.
Buying soon? Add succession to your checks with our buying property in Oman checklist.
Sources: Trowers & Hamlins, Wills and succession planning in Oman (2020); Oman Observer on Ministerial Decision 292/2020 regarding non-Omani ownership in restricted areas; ITC framework under Royal Decree 12/2006; Royal Oman Police Decision 87/2026. Succession law is complex and fact-specific. This is general information, not legal advice. Instruct an Omani lawyer and an adviser in your home country.