Writing a Will as an Expat in Oman (2026) — Muscat Estate Planning Guide

Oman is one of the Gulf's most distinctive and welcoming countries for expatriates. Unlike its neighbours, Oman has cultivated a reputation for cultural authenticity, political stability, and a relatively relaxed social environment. Muscat, the capital, draws a large and diverse expat community — Indian, Pakistani, British, American, Filipino, and others — who work in oil and gas, finance, hospitality, healthcare, and construction.

For expats in Oman, estate planning involves navigating a legal system rooted in Islamic law (Sharia) while also maintaining your home-country estate obligations. Oman's Personal Status Law applies Sharia principles to succession for Muslim residents. Non-Muslim expats have a clear and established route to register a will — but it must be done proactively, before it is needed. Without a registered will, your estate in Oman will default to Sharia succession rules, which may distribute your assets very differently from your intentions.

Omani Succession Law: The Default Position

Oman's Law of Personal Status (Qanun al-Ahwal al-Shakhsiyya) governs succession matters for residents of Oman. For Muslim residents, succession follows fara'id — the Quranic inheritance rules that specify fixed shares (farida) for each category of heir.

For non-Muslim expats, the legal position is less clear-cut. Omani courts have historically applied Sharia succession rules to all assets in Oman by default, regardless of the decedent's religion. However, Oman provides a practical mechanism for non-Muslims to opt out of this default by registering a will with the Ministry of Justice — ensuring their estate is distributed according to their own wishes or their home country's laws.

Key Sharia Succession Principles (for context)

• Daughters inherit half the share of sons.
• A wife inherits one-eighth of the estate if there are children; one-quarter if there are none.
• Non-Muslim heirs cannot inherit from a Muslim testator under Sharia.
• Legacies by will (wasiyya) are limited to one-third of the estate; the remaining two-thirds pass by the fixed fara'id shares to the legal heirs.

Registering a Will as a Non-Muslim Expat in Oman

Non-Muslim expatriates in Oman can register a will at the Ministry of Justice and Legal Affairs (Wizarat al-Adl wa al-Shu'un al-Qanuniyya). The process:

1. Draft your will — typically in Arabic, or bilingual Arabic/English. Engage an Omani law firm to assist with the drafting.
2. Have the will notarised. In Oman, this can be done at the Ministry of Justice or through an authorised notary.
3. Register the will at the Ministry of Justice. Registration creates a formal record that courts and administrators can access after your death.
4. Keep a copy in a safe place and inform your executor and key family members of its existence and location.

Once registered, the will provides strong legal protection for the non-Muslim expat's estate in Oman and allows assets to be distributed according to the will's terms — including to non-family beneficiaries or in shares that differ from the Sharia default.

Important note: The Omani court will still assess the will for compliance with public policy and local law. Consult an Omani lawyer to ensure your will is structured appropriately.

Freehold Property Ownership in Oman

Oman has opened selected areas for foreign freehold property ownership through its Integrated Tourism Complex (ITC) system. Foreigners may purchase freehold property only within designated ITC developments, which include:

• The Wave Muscat — a large waterfront development in Muscat, popular with British and Western expats.
• Muscat Hills Golf & Country Club
• Jebel Sifah
• Hawana Salalah
• Yiti
• Several newer developments approved under the ITC framework

Outside ITC zones, foreigners generally cannot own freehold land in Oman, though long-term usufruct rights (up to 50 years) may be available in some cases. Property within ITC zones is fully inheritable by foreign heirs and can be devised by will.

Expats renting rather than owning are not affected by property succession rules, but their bank accounts, vehicles, and personal effects still require estate planning.

End-of-Service Gratuity (EOSB)

Under Oman's Labour Law, employees who complete one or more years of service are entitled to an end-of-service gratuity (EOSB) paid by their employer on termination of the employment contract — including on death. The EOSB accrues at a rate related to the employee's final basic salary and years of service.

On death, the EOSB forms part of the employee's estate and is distributed to heirs. However:

• Some employers allow employees to nominate a beneficiary for EOSB — check your employment contract and HR policies.
• If a nominee is properly designated and accepted by the employer, the gratuity may be paid directly to the nominee outside the formal estate process.
• Without a nominee designation or a registered will, the gratuity will be distributed according to Omani succession law (Sharia default for most employers).

Talk to your HR department and confirm the position in writing. This is one of the most practically important steps an expat in Oman can take.

Bank Account Freeze on Death

As in most Gulf countries, Omani banks typically freeze accounts on notification of the account holder's death. This can leave surviving family members without access to funds for weeks or months while the legal formalities are resolved. Practical steps to mitigate this:

• Maintain a joint account with your spouse for day-to-day expenses.
• Ensure your spouse or a trusted family member has access to a separate emergency fund in their own name.
• Register your will in advance — a registered will with clear executor appointment speeds up the unfreeze process significantly.
• Inform your bank of your will arrangements and the name of your executor.

Your Home-Country Estate Tax Still Applies

Oman itself has no inheritance tax or estate duty. However, if you are UK-domiciled, a US citizen, or a South African national, your worldwide assets — including your ITC property in The Wave Muscat and your Omani bank account — may be subject to your home country's estate tax. This is a common blind spot for Gulf expats who assume that living in a no-tax country protects their worldwide estate.

UK expats should consult an international tax adviser about their domicile position. US citizens should ensure their executor is aware of the requirement to file an estate tax return (Form 706) even for estates below the exemption threshold if gross assets exceed certain filing thresholds.

Practical Steps for Expats in Oman

1. Register a will at the Omani Ministry of Justice — engage a local Omani lawyer to draft and register a will in Arabic for your Oman assets.
2. Create a home-country will — use ExpatLegalWills to structure your international estate and cover home-country assets.
3. Check your EOSB nominee designation with your employer — confirm the beneficiary and ensure it is up to date.
4. Review your bank account structure — consider joint accounts or ensuring your spouse has emergency access to separate funds.
5. Appoint an Omani executor — name a trusted local person or law firm who can manage the estate process in Oman without requiring family members to travel from abroad.
6. Review your home-country tax position — confirm whether UK IHT, US estate tax, or other home-country taxes apply to your worldwide estate including your Oman assets.

Frequently Asked Questions