Oman (OM)
Oman is one of the most welcoming and stable expat destinations in the Middle East, offering a unique blend of ancient Arabian heritage, dramatic natural landscapes, and a rapidly modernising economy.
Estate & Inheritance in Oman
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Oman's inheritance law is governed by the Personal Status Law (Royal Decree 32/1997) which applies Sharia (Islamic law) for Muslims. For non-Muslim expats, written wills are critically important — without a valid will, Oman courts may apply Islamic succession rules to Oman-sited assets regardless of the deceased's religion. Oman has no inheritance tax, which is a significant advantage for estate planning. Brussels IV (EU Succession Regulation) does NOT apply — Oman is not an EU or EEA member state. Cross-border estates involving Oman assets require careful coordination between Sharia-based rules and home-country succession law. MOFA (Ministry of Foreign Affairs) attestation is required for foreign wills to be recognised and acted upon in Oman.
Intestacy — What Happens Without a Will
For Muslims, Sharia inheritance (mirath) applies: the estate is distributed according to fixed Quranic shares. Daughters inherit half a son's share; a surviving spouse inherits a fixed fraction (spouse: 1/4 if there are no children, 1/8 if there are children; parents: 1/6 each if there are children). For non-Muslims dying without a will in Oman, there are no clearly codified intestacy rules distinct from Islamic law — courts may default to applying Sharia rules for Oman-sited assets regardless of the deceased's religion. Unmarried partners receive nothing under either system. Foreign divorce decrees and adoption orders may not be recognised by Omani courts, potentially affecting succession outcomes.
Types of Valid Will
Local Notarized Will
Wasiyya Rasmi (وصية رسمية)A will drafted and notarized through the Omani Notary Public at the Ministry of Justice. This is the most effective form of will for protecting Oman-sited assets. It must be in Arabic or accompanied by a certified Arabic translation. The will is witnessed by two adult witnesses and registered with the Notary Public. Strongly recommended for any expat owning property, vehicles, bank accounts, or business interests in Oman.
Valid throughout Oman for all Oman-sited assets. Requires probate through the Sharia court (Mahkama Shariah) before assets can be transferred.
Home-Country Will
Wasiyya Ajnabiyya (وصية أجنبية)A will made in the expat's home country (e.g. UK, Germany, US). Valid for assets in the home country. To be used in Oman for Oman-sited assets, the will must be authenticated by MOFA (Apostille or full legalisation chain), accompanied by a certified Arabic translation, and submitted to an Omani court. The court retains discretion to apply Sharia rules to Oman-sited assets — a home-country will does not override Omani courts.
Valid for home-country assets. Recognised in Oman with MOFA attestation and certified Arabic translation, but subject to Omani court discretion.
Recommended approach: write a separate local Omani notarized will for Oman assets AND a home-country will for home-country assets. This dual-will strategy minimises jurisdictional conflicts.
Islamic Will (Wasiyya)
Wasiyya Islamiyya (وصية إسلامية)An Islamic will following Sharia principles. Under Islamic law, a testator may only freely dispose of up to one-third (1/3) of their estate to non-heirs (charity, friends, non-Muslim relatives). The remaining two-thirds must pass according to fixed Sharia inheritance shares. This type is free to prepare and can be written personally by the testator. Muslim expats may find this form natural and culturally appropriate. Non-Muslim expats cannot use this form to override Sharia succession for Oman assets.
Fully valid under Omani law. The 1/3 limit on testamentary freedom is strictly enforced.
Forced Heirship
Under Sharia law, the system of Asabat (male agnatic heirs) gives priority to male relatives in succession. Daughters inherit but at half the rate of sons; surviving spouses receive fixed fractional shares. These rules function as a mandatory inheritance framework for Muslims — there is no ability to entirely disinherit a spouse or child. For non-Muslims, the application of Sharia rules to Oman-based assets is legally unclear, but Omani judges have broad discretion and may apply Sharia rules. Oman's mandatory inheritance framework is derived from Quranic text and is not a separately codified civil law concept equivalent to European forced heirship statutes. Expats should prepare wills with this in mind and obtain specialist legal advice for high-value estates.
EU Succession Regulation (Brussels IV)
Not applicable. Oman is not an EU or EEA member state and has not adopted or ratified Brussels IV. EU expats living in Oman cannot elect EU succession law to govern their Oman-sited assets — the EU Succession Regulation only applies within EU member states. For EU national expats: your home-country EU succession rules will govern assets located in that EU country. Oman-sited assets (real property at ITC developments, bank accounts, vehicle, business interests) follow Omani law — Sharia-based for Muslims, and potentially Sharia-influenced for non-Muslims. Recommended action: prepare a separate will for Oman assets (local notarized will) and a separate will for home-country assets, and consult both an Omani lawyer and a home-country estate solicitor.
Inheritance Tax
Oman has NO inheritance tax. There is no wealth transfer tax, no estate duty, no gift tax, and no beneficiary tax on inherited assets. Inheritances received from or in Oman are entirely free of Omani taxation. Home-country inheritance taxes (UK IHT at 40% above threshold, US federal estate tax, or other national levies) may still apply to Omani assets held by residents whose home country taxes on a worldwide basis.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Any beneficiary (spouse, children, parents, siblings, friends, charities) | Unlimited | 0% |
Transfer of real property (at ITC-designated integrated tourism complexes such as The Wave, Muscat Hills, Saraya Bandar Jissah) on inheritance requires paying a 3% transfer registration fee to MHURP (Ministry of Housing, Urban Planning and Real Estate) — this is a property registration fee, not an inheritance tax. Bank accounts and movable assets (vehicles, furniture, personal property) transfer following a court probate order (Waraqat Warith) without any Omani tax charge. Business interests (LLC shares) require transfer through the Commercial Companies Law process.
Cross-Border & Multi-Country Estates
Key issues for expats with cross-border estates involving Oman: (1) Oman has no bilateral inheritance or succession treaties with most Western countries (UK, USA, Germany, France, Australia) — there is no mutual recognition framework. (2) Sharia-based succession in Oman may conflict with home-country wills and home-country intestacy laws — courts will decide. (3) US citizens must report inheritances received from foreign persons exceeding USD 100,000 on IRS Form 3520 in the tax year received. (4) Bank accounts in Oman are typically frozen on the account holder's death — proactively nominate a next-of-kin with your bank and keep a signed mandate on file. (5) Oman LLC company shares do not automatically transfer on death — transfer of ownership requires a formal process under the Commercial Companies Law (Royal Decree 18/2019) and must be registered with the Ministry of Commerce. Seek Omani legal counsel early.
Certificate of Inheritance
A Waraqat Warith (ورقة وارث — certificate of inheritance) is issued by the Sharia court (Mahkama Shariah). This document establishes the legal heirs and their shares and is required by banks, MHURP (for property), and the Ministry of Commerce (for company shares) before assets can be transferred or released. Non-Muslim expats may use a probate order or grant of administration from their home country, provided it has been authenticated by MOFA (Ministry of Foreign Affairs) and accompanied by a certified Arabic translation. The document must then be submitted to the Oman courts for recognition. Process: file a petition with the local Sharia court; present original death certificate (apostilled if foreign), marriage certificate, birth certificates of children, and ID documents of all heirs. Processing time: 4–8 weeks typically.
Will Registration
There is no central national will registry in Oman. Notarized wills are held by the Notary Public office at the Ministry of Justice where they were executed. There is no searchable national database. Best practice: keep certified copies of your will with (1) a trusted family member, (2) your home-country solicitor, (3) your employer's HR department (particularly if you have a company-provided housing/vehicle arrangement), and (4) consider lodging a copy at your home-country embassy in Muscat for safekeeping. Inform your bank and your estate executor precisely where the original will is located.
Living Will & Healthcare Power of Attorney
Oman does not have a formal statutory framework for advance healthcare directives or living wills. In practice, medical decisions for incapacitated patients are made by next-of-kin or treating physicians. Expats wishing to document their medical wishes should: (1) prepare a signed and witnessed statement of medical wishes (e.g. do not resuscitate, organ donation preferences); (2) ensure family members hold a medical power of attorney document prepared in their home country and attested for use in Oman; (3) provide copies of these documents to their GP, their employer's occupational health service, and any private hospital they use in Oman. The Oman Medical Speciality Board does not have a formal advance directive registration system as of 2026.
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Estate & Inheritance
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