01
Document overview
The Tax Authority's specialist guide explains sales, leases and other transactions involving residential and commercial real estate within Oman's VAT system.
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Scope and exclusions
Applies to
Intended for taxpayers and advisers who need to classify sales, leases and other transactions involving residential and commercial real estate under the VAT Law and Executive Regulation.
Limitations and exclusions
The guide is explanatory and does not replace the law, regulation, decisions, an authority ruling or transaction-specific analysis; its current version must be checked before use.
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Official source
Oman Tax Authority · VAT Taxpayer Guide for Real Estate · Oman Tax Authority
September 13, 2026
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