Oman Inheritance & Gift Tax Guide 2026

No Inheritance or Estate Tax

Oman does not impose inheritance tax, estate tax, or succession duties on the transfer of wealth upon death. There is no tax on the estate value, no tax on beneficiaries receiving inherited assets, and no probate tax. Assets inherited include real estate, bank accounts, shares, investments, and business interests — all pass tax-free.

Example: A deceased Omani national leaves an estate valued at OMR 2 million (real estate OMR 1.2M, investments OMR 500K, cash OMR 300K). The estate is distributed to heirs with zero inheritance tax liability. The only costs are court fees for succession proceedings (typically under OMR 500) and property title transfer fees (nominal registration fee, not 3% transfer fee, as inheritance is exempt from the 3% transfer tax).

No Gift Tax

Gifts between individuals in Oman are not subject to gift tax. There is no tax on cash gifts, property transfers by way of gift, or any other gratuitous transfers. For Omani-owned companies, gifts of business assets may have corporate tax implications (the donor may be deemed to have disposed of the asset at market value for CIT purposes).

Example: A parent gifts OMR 100,000 in cash to their child for a house purchase. Zero gift tax. If instead the parent transfers a rental property worth OMR 100,000 as a gift, the 3% property transfer fee applies (OMR 3,000) but no gift tax.

Sharia Succession Law

For Muslim residents (Omani nationals and Muslim expats), inheritance is governed by Sharia law as codified in the Omani Personal Status Law. Shares of inheritance are prescribed: fixed portions for spouses, children (sons receive double daughters), parents, and siblings. Non-Muslim expatriates may draft a will under Omani law (Law of Wills for Non-Muslims, Royal Decree 53/2020) to opt out of Sharia succession. Without a will, the estate of a non-Muslim expat is distributed according to their home country law if recognized by Omani courts, or Sharia law as residual.

Cross-Border Inheritance

Non-residents inheriting Omani assets (e.g. a UK resident inheriting a Muscat apartment) pay no Omani inheritance tax. The heirs may be subject to inheritance tax in their home country (e.g. UK IHT at 40% on estates over £325,000). Oman has no DTT for inheritance taxes (only income tax treaties). Professional advice is essential for cross-border estate planning.

Zakat on Inherited Wealth

Omani Muslims who inherit business assets (shares, company ownership) may be subject to zakat at 2.5% on the capital value if the business continues to be Omani-owned. Zakat is a religious obligation, not a tax, but it is collected by the Ministry of Awqaf and Religious Affairs. Inherited personal assets (residence, cash, personal effects) are not subject to zakat in the same framework.