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Muscat

Muscat Governorate · Oman
Restricted
Last updated: 2026-07-30  ·  Last verified: 2026-06-24  ·  Region: International

At a Glance — Muscat Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — Ministry of Tourism License
Tax Rate4% tourism tax plus 5% VAT
Permit FeeLicensing fees based on unit class
PenaltiesFines up to 3,000 OMR and closure
Primary Residence RequiredNo
Occupancy LimitMax 2 per bedroom
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Muscat Airbnb & Vacation Rental Regulation Overview

Muscat Short-Term Rental Regulations Overview

Short-term rentals in Muscat, Muscat Governorate are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Ministry of Tourism License. The associated permit fees are Licensing fees based on unit class.

Tax Requirements for Airbnb Hosts in Muscat

Short-term rental operators in Muscat should be aware of these tax obligations: 4% tourism tax plus 5% VAT.

Hosting Rules and Restrictions in Muscat

Key operational rules for vacation rental hosts in Muscat include: Primary residence requirement: No. Occupancy limit: Max 2 per bedroom.

Zoning and Location Requirements in Muscat

Zoning considerations for short-term rentals in Muscat: Foreigners can only operate/lease in designated Integrated Tourism Complexes (ITCs). Insurance: Yes.

Penalties for Non-Compliance in Muscat

Hosts who fail to comply with Muscat's short-term rental regulations may face enforcement action. Fines up to 3,000 OMR and closure.

Platform Obligations in Muscat

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Muscat: Yes.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — Ministry of Tourism License
Tax Registration
Yes
Permit Fee
Licensing fees based on unit class
Primary Residence Rule
No
Occupancy Limit
Max 2 per bedroom
Tax Rate
4% tourism tax plus 5% VAT
Zoning Restrictions
Foreigners can only operate/lease in designated Integrated Tourism Complexes (ITCs)
Insurance Required
Yes
Platform Obligations
Yes
Compliance Notes
All short-term rental/holiday home activities must secure a formal license from the Ministry of Heritage and Tourism.
Effective Date
Active
Key Notes
Ministry of Tourism License and ITC zoning rules apply.
Penalties
Fines up to 3,000 OMR and closure
Additional Context
Muscat has holiday homes framework but restricts foreign leasing to specific zones (ITCs).
Sources
https://www.mht.gov.om
Oman Ministry of Heritage and Tourism 2025
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Frequently Asked Questions

Is Airbnb legal in Muscat?

Airbnb and short-term rentals are legal in Muscat but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. All short-term rental/holiday home activities must secure a formal license from the Ministry of Heritage and Tourism.

Do you need a permit for Airbnb in Muscat?

Yes. Muscat requires the following for short-term rental operation: Yes — Ministry of Tourism License.

What taxes apply to short-term rentals in Muscat?

Short-term rental hosts in Muscat are subject to the following tax obligations: 4% tourism tax plus 5% VAT.

What are the penalties for illegal Airbnb hosting in Muscat?

Hosts who operate without proper permits in Muscat may face enforcement. Fines up to 3,000 OMR and closure.

What are the key STR compliance requirements in Muscat?

Ministry of Tourism License and ITC zoning rules apply.

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