Oman
The earliest stone-built tombs which can be called "beehive" are in Oman, built of stacked flat stones which occur in nearby geological formations. They date to between 3,500 and 2,500 years BCE, to a period when the Arabian peninsula was subject to much more rainfall than now, and supported a flourishing civilisation in what is now desert, to the west of the mountain range along the Gulf of Oman. No burial remains have ever been retrieved from these "tombs", though there seems no other purpose for their building. They have only superficial similarities with the Aegean tombs (circular shape) as they are built entirely above ground level and do not share the same tripartite structure - the entrances are usually an undifferentiated part of the circular walling of the tomb.
Currently there are three areas where these tombs can be found: Al Hajar Region, Hat Region, and Hadbin area close to Barka. The Hajar tombs are very numerous and one or two have been restored, allowing you to crawl into the centre of a 5-6m tall stone structure.
Read more about this topic: Beehive Tomb