Can a foreign owner rent out a unit in an Omani integrated tourism complex? Long-term and short-term lets

A frequent question from foreign buyers: if I buy a unit in an integrated tourism complex in Oman, can I rent it out? The practical answer starts with another question: what kind of letting? A long-term lease to a resident and short stays for visitors differ in VAT, licensing and what the complex's own rules allow.

Long-term letting

Under the VAT guide for real estate issued by the Tax Authority in 2021, as summarised by Oman Observer, residential rent is VAT-exempt if the lease is registered with the competent authority and runs for 3 months or more. The exemption does not cover hotels, hotel apartments or tourist holiday homes. Confirm the rules when you let, as the guide was issued some years ago.

Short-term letting

The Ministry of Heritage and Tourism warned (January 2025) that renting property commercially in a hotel-style system without a tourism activity licence exposes the owner to violations and fines. In September 2025 OMRAN Group, driven by the ministry, announced a licensed framework for short-term rentals on global platforms within its complexes: Al Mouj Muscat, Muscat Bay, Jabal Al Sifah and Hawana Salalah.

What to ask before buying

Ask the developer in writing: do the complex's rules allow short-term letting? Who manages it, under what licence, and what share of income do they take? Then choose between a steady return from a registered annual residential lease and a seasonal return under a tourism licence with management. Do not build your numbers on short-let income before you see these answers.

Source: Oman Observer: Renting tents, properties for commercial purposes without license can lead to fines: MHT — 2025-01-09 · OMRAN Group: stake in UnderTheDoormat Group for short-term rentals (Al Mouj, Muscat Bay, Jabal Al Sifah, Hawana Salalah) — 2025-09-07 · Oman Observer: Residential rentals VAT-exempt in Oman (دليل جهاز الضرائب للقطاع العقاري) — 2021-04-26