GATAVIA GLOBAL · Gatavia Oman

Short-term rentals in Oman

This section explains the functioning of short-term rental in Oman and how to properly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the form of exploitation, and the applicable rules in the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze the market, profitability, and investment in Oman without confusing the different legal, tax, and operational layers. The specific answer depends on the type of property, the form of exploitation, and the applicable rules in the case. Specific and verified data is presented below in the Gatavia information block.

Investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help to understand demand, but they do not equate to occupancy, average price, or profitability of a property.

Tourism market in Oman

Data, context and key indicators for the tourism market.

demand

International visitors 2025

Oman received 3.966 million international tourism visitors in 2025.

Period: 2025

demand

Overnight tourists

2.714 million international tourism visitors were overnight guests.

Period: 2025

demand

Nights of international tourism

International tourists generated 17.728 million nights.

Period: 2025

demand

Average stay of international tourists

The average stay of international tourists was 6.5 nights.

Period: 2025

performance

Hotel guests

Hotel guests Value: 5.1 million Reference year: 2025 Scope: Oman Interpretation: Nationals + internationals.

Period: 2025

performance

Hotel revenue

Hotel revenue Value: 359 OMR million Reference year: 2025 Scope: Oman Interpretation: Total revenue of hotels.

Period: 2025

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Mandatory license for tourist activity

Yes. Tourist activity requires a license from the MHT.

Mandatory license for tourist activity Application: Individuals or legal entities engaging in tourist activity Verified rule: Yes. Tourist activity requires a license from the MHT. Conditions: Activity included in the tourist scope and establishment intended to receive/accommodate tourists. Exceptions: Residential rental that does not constitute tourist activity must be analyzed under tenancy/fiscality, not forced into this license. Time: Before the start of the activity. Legal reference: Royal Decree 69/2023, arts. 8, 9, 17.

national

Hotel establishment license

Requires initial approval + classification + operating license.

Hotel establishment license Application: Hotels, hotel apartments, and covered hotel categories Verified rule: Requires initial approval + classification + operating license. Conditions: Building/project ready, classification obtained, and valid operator documentation. Exceptions: Categories and rates differ; guest houses/camps/rest houses follow their specific standard. Timing: Before opening; renewal in advance. Legal reference: MHT Hotel Licensing Services, 2026.

national

Accommodation classification

Classification is a material requirement, not mere marketing.

Accommodation classification Application: Classified hotel/tourism establishments Verified rule: Classification is a material requirement, not mere marketing. Conditions: Compliance with physical criteria, services, safety, personnel, and category. Exceptions: Specific requirements vary by type/star. Timing: Prior to obtaining the license and subject to update/reclassification. Legal reference: Tourism Law art.12; Classification Services of the MHT.

national

ROP security permit for accommodation facilities

There is a specific security permit for accommodation categories.

ROP security permit for accommodation facilities Application: Hotels, rental apartments, resorts, camps, guest houses, and covered hostels Verified rule: There is a specific security permit for accommodation categories. Conditions: Category of accommodation within the service and corresponding security file. Exceptions: Requirements may vary by facility/location. Timing: Before operating or when required by the authority. Legal reference: Gov.om: Obtain the security permit for accommodation facilities.

national

Electronic visitor system

Classification requires an electronic link to the visitor system.

Electronic visitor system Application: Classified hotel establishments Verified rule: Classification requires an electronic link to the visitor system. Conditions: Covered establishment and active system. Exceptions: The specific flow may vary by category and system updates. Timing: Ongoing during operation. Legal reference: Tourism Law art.13; MHT classification requirement.

national

4% tourism tax

Quarterly remittance of 4% to the MHT.

4% tourism tax Application: Hotel and tourism establishments subject Verified rule: Quarterly remittance of 4% to the MHT. Conditions: Establishment within the scope of the rate. Exceptions: The exact basis and treatment of items must reconcile with the current regulation/portal. Timing: Quarterly. Legal reference: MHT eServices - Payment of 4% Tourism Tax.

national

VAT: short stay vs residential rental

short stay/holiday accommodation: 5% VAT; qualified residential rental: exempt.

VAT: short stay vs residential rental Application: Rentals and accommodation services Verified rule: short stay/holiday accommodation: 5% VAT; qualified residential rental: exempt. Conditions: Analyze duration, services, and actual contractual nature. Exceptions: The residential exemption only applies when its conditions are met. Timing: For each supply and return period. Legal reference: VAT Law / Real Estate Manual of the Tax Authority and Frequently Asked Questions.

national

Foreign ownership in ITC

Non-Omanis can own properties in licensed ITCs under the specific regime.

Foreign ownership in ITC Application: Non-Omani buyers Verified rule: Non-Omanis can own properties in licensed ITCs under the specific regime. Conditions: Active within authorized ITC and registrable transaction. Exceptions: The Government may restrict ownership, and there are project rules; special residency programs may add specific rights outside ITC. Timing: Before the deposit/SPA delivery and at transfer. Legal reference: RD 12/2006, MD 191/2007, Amlak service of the Government of Oman.

Short-term rental taxation

Taxation

Corporate income tax 15%

VAT: mandatory registration from OMR 38,500 of taxable supplies

Taxation

3% regime for small businesses

Taxation

Standard VAT 5%

Taxation

VAT: short stay vs residential rental

Taxation

Tourism tax 4%

Taxation

Withholding tax 10%

Taxation

Coste registral porcentual 3% en compra ITC

Taxation

Personal income tax 5% from 2028

Regulatory and market evolution

Public information is not yet available for this section.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Oman

Advanced analysis for owners, managers and investors who need to go beyond public information.

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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Professional operations

Processes, recurring obligations and documentary control.

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Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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Managers

Compliance, representation, reporting and professional management for third parties.

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Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

Sources and reference authorities

Golden Residency Program - Sultanate of Oman

Gov.om

Gov.om / Ministry of Heritage and Tourism

Get Hotel Establishment License

Gov.om / Ministry of Housing and Urban Planning

Own Real Estate in Tourist Complexes

Gov.om / Ministry of Housing and Urban Planning

Get Title Deed Based on Sale Contract

Gov.om / Public Authority for Special Economic Zones and Free Zones

Gov.om / Royal Oman Police

Get Security Permit for Accommodation Facilities

Invest Oman

Ministry of Commerce, Industry and Investment Promotion

Ministry of Heritage and Tourism

Hotel Licensing Services

Ministry of Heritage and Tourism

eServices - 4% Tourism Tax

Ministry of Heritage and Tourism

Initial Approval and Architectural Map Review

Ministry of Heritage and Tourism

Request for Hotel Establishment License

Ministry of Housing and Urban Planning

Real Estate Ownership Act in Integrated Tourism Complexes

National Centre for Statistics and Information

Statistical Year Book 2026 - Tourism

National Centre for Statistics and Information

Tourism Indicators Report December 2025

National Centre for Statistics and Information

Statistical Year Book 2026 - Hotels

Oman News Agency

Qanoon.om / Official Gazette reference

Tax Authority

VAT Taxpayer Manual - Real Estate

Tax Authority

VAT FAQs

Tax Authority

Tax Rates

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.