Author: Zayd Al Harrasi

The most important word in Oman’s property market for foreigners is not a location, it is an acronym: ITC. Integrated Tourism Complexes are the key route for foreign property ownership in Oman. Examples of ITCs are Al-Mouj Muscat and Muscat Hills. The System of the Ownership of Real Estate in Integrated Tourism Complexes sets the ownership framework, and its executive regulation fills in the operational detail, outlining the licensing criteria a site must meet and the conditions attached to ownership.

For the first time in history, a personal income tax law is being introduced in Oman. Issued in June 2025, Royal Decree 56/2025 sets out the Personal Income Tax Law, a measure that will take effect as of 1 January 2028, giving individuals and employers multiple years to prepare. Before the executive regulation completes the practical details, it is important to comprehend the fundamental structure of the law, including who is subject to it, how the tax is calculated, and what it actually taxes.

The bulk of employees in Oman are aware of their entitlement to annual leave, but few realise the Labour Law actually spells out various different types of leave, each with its own rules on duration, pay, and eligibility. This article will set out the different types of leave highlighted under the Labour Law of 2023, the calculations of entitlements for all employees, and the conditions attached to them.

The manner in which a state divides power among those who execute the law shapes how citizens, investors, and public officials interact with government entities. In Oman, the Basic Statute of the State outlines how the powers are divided. The powers are allocated to the Council of Ministers, Majlis Oman, and the Judiciary. This blog will highlight how each of the three branches is defined under the Basic Statute and the limitations imposed on them.