01
Document overview
Regulates the creation, administration, supervision and use of waqf property and duties of its administrators.
02
Scope and exclusions
Applies to
Applies to property and relationships meeting the statutory characteristics of a waqf in Oman.
Limitations and exclusions
A waqf is not the same as a common-law trust, private foundation or ordinary succession; registration, Sharia requirements, governance, tax and cross-border recognition require separate analysis.
04
Official source
Royal Decree 65/2000 · Ministry of Justice and Legal Affairs
September 13, 2026
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