Buildings and communities in Muscat
Oman's property sector falls under the Ministry of Housing and Urban Planning, and the Real Estate Registry Law is modernizing how property is recorded. Expatriates can own homes in Integrated Tourism Complexes and, under recent rules, in more areas, which is why so many Muscat community owners live abroad. VAT has applied at 5% since April 2021 under the Oman Tax Authority, and RealMake applies whatever treatment your tax advisor sets for each community charge. Under Decision 189/2026, e-invoices through Fawtara are scheduled to become mandatory from 1 April 2027 for taxable persons with annual supplies above OMR 5 million and from 1 October 2027 for all other VAT-registered businesses.