The two women left the tour bus in the town of Salalah when they were fatally struck by a car on Thursday morning (September 27) at around 11am.
A male passenger was also seriously injured in the incident and was taken to hospital where he is now in a stable condition.
All three passengers, who were travelling in Boudicca, are British. The party were en route to Souq Al Haffa when the collision happened.
“Our deepest sympathies are with the families and loved ones at this very tragic time,” said the line in a statement.