Company formation in Oman with up to 100% foreign ownership: LLC and SPC registration, Commercial Registration, licensing, banking and investor visas.
Oman has modernised its corporate and foreign-investment laws to become one of the most investor-friendly economies in the GCC. Foreign investors can own up to 100% of a company in most sectors, with no Omani partner required, no statutory minimum capital for an LLC, and remote registration through the Invest Easy portal. We guide you through every step: choosing the right legal structure, securing licenses, opening corporate bank accounts, arranging residency, and identifying high-yield real-estate and business opportunities.
Foreign investors can own 100% of companies in most sectors, subject to activity restrictions and licensing. A list of ~95 sovereignty-sensitive or reserved activities still requires special arrangements.
| Law | Purpose |
|---|---|
| Foreign Capital Investment Law (Royal Decree 50/2019) | Allows up to 100% foreign ownership in most sectors and grants equal treatment to local and foreign investors. |
| Commercial Companies Law (Royal Decree 18/2019) | Governs the formation, management, restructuring and liquidation of companies, plus corporate governance. |
| Commercial Registration Law | Governs the Commercial Registration (CR), every company’s legal identity. |
| Labour Law (Royal Decree 53/2023) | Employment, work permits and Omanisation requirements (replaced the 2003 law). |
| Income Tax Law (Royal Decree 28/2009) | Corporate income tax at a 15% standard rate. |
| VAT Law (Royal Decree 121/2020) | 5% Value Added Tax, in force since April 2021. |
| Personal Income Tax Law (Royal Decree 56/2025 · NEW) | A GCC first: 5% on personal income above OMR 42,000/year, effective 1 January 2028. |
Company registration & Commercial Registration (CR)
Investment support & facilitation
Corporate tax, VAT & tax-card registration
Labour approvals, work permits & Omanisation
Investor & employee visas and residency
Municipal / premises licenses
| Item | Status |
|---|---|
| Foreign ownership | Up to 100% in most sectors |
| Local sponsor / partner | Not required in most activities |
| Minimum capital (LLC) | No statutory minimum |
| Foreign manager | Allowed |
| Foreign shareholder | Allowed |
| Remote registration | Available via the Invest Easy portal |
| Restricted activities | ~95 sovereignty-sensitive / reserved activities still apply |
Four structures cover the vast majority of foreign-investor setups in Oman. Compare them below, then talk to an advisor to confirm the right fit for your activity and goals.
The cornerstone of business in Oman. The most established and versatile entity in the Sultanate, granting up to 100% foreign ownership with full limited-liability protection. The default vehicle for companies that intend to trade, operate and scale on the Omani mainland.
Ideal for: SMEs, Technology companies, Agencies, Consulting firms, Trading & import/export
Full ownership, full control. A limited-liability entity owned and controlled by a single shareholder, purpose-built for founders and professionals who want 100% ownership with no partners, while keeping the same legal protection as an LLC.
Ideal for: Consultants, Freelancers, Coaches, Designers, Developers, Digital businesses
Your global brand, established in Oman. A direct extension of your foreign parent company, enabling immediate market entry under your existing brand and balance sheet: the natural route for executing local contracts and projects.
Ideal for: International corporations, Engineering firms, Contractors, Global service providers
Trade globally, operate tax-efficiently. An entity established within Oman’s free zones (Sohar, Salalah and Duqm) offering 100% foreign ownership, customs and tax incentives, and direct access to world-class ports and logistics corridors.
Ideal for: Manufacturing, Logistics, Warehousing, Import/export, International trade
| Entity | Ownership | Liability | Shareholders | Investor Visa | Corporate Banking | Best Use Case |
|---|---|---|---|---|---|---|
| LLC | Up to 100% | Limited | 1 to 50 | Eligible | Eligible | Mainland trading & SMEs |
| SPC | Up to 100% | Limited | 1 (single) | Eligible | Eligible | Solo founders & professionals |
| Branch Office | Parent-owned | Parent company | N/A | Case-by-case | Eligible | Foreign market entry & contracts |
| Free Zone | 100% | Limited | 1+ | Eligible | Eligible | Export, logistics & manufacturing |
| Business type | Recommended structure |
|---|---|
| Consultant / Freelancer | SPC |
| Marketing Agency | SPC or LLC |
| Software Company | LLC |
| AI & Technology Startup | LLC |
| Import & Export Business | LLC |
| Trading Company | LLC |
| Manufacturing Business | Free Zone Company or LLC |
| Foreign Corporate Expansion | Branch Office |
| Large Investment Project | SAOC |
| Public Investment Company | SAOG |
Register with the Oman Tax Authority. Corporate income tax is 15%; a tax card is typically required shortly after incorporation.
Mandatory once taxable turnover reaches OMR 38,500 (voluntary from OMR 19,250). VAT is charged at 5%.
Register with the Ministry of Labour before hiring staff or obtaining work permits.
Meet sector-based Omanisation targets. As of 2026, all companies must register on the Tawteen employment platform.
Office premises require municipal approval before full operation.
Open a corporate account with CR, MoA, UBO declaration, shareholder IDs and source-of-funds documentation (KYC/AML).
Standard flat rate on company profits (Royal Decree 28/2009).
On most goods & services; registration mandatory above OMR 38,500 turnover (Royal Decree 121/2020).
A GCC first (Royal Decree 56/2025): 5% on personal income above OMR 42,000/year, effective 1 January 2028.
Tax holidays and customs exemptions in the Sohar, Salalah and Duqm zones.
Foreign documents usually require legalization / attestation before submission.
Own your company outright across most sectors, with no local partner required under the Foreign Capital Investment Law.
A natural hub linking the GCC, East Africa and Asia, with deep-water ports on the world’s busiest shipping routes.
A flat 15% corporate tax, 5% VAT, and free-zone incentives, among the most efficient regimes in the region.
Decades of political stability, strong sovereign credit, and a long-term Vision 2040 diversification strategy.
A corporate framework aligned with international standards on governance, transparency and investor rights.
Remote registration via Invest Easy, streamlined licensing, and dedicated facilitation from Invest Oman.
Yes. Under the Foreign Capital Investment Law (Royal Decree 50/2019) a foreign investor can own up to 100% of a company in most sectors, with no Omani partner required and no statutory minimum capital for an LLC. Around 95 sovereignty-sensitive or reserved activities sit outside that rule and need special arrangements.
Our formation packages start at OMR 1,299 for a free zone company, OMR 1,399 for a branch office, OMR 1,499 for an SPC and OMR 1,599 for an LLC. Government fees come on top and depend on the activity, the legal structure, the municipality and the ownership, so the full figure is quoted once the activity is fixed.
An SPC has one shareholder and suits consultants, freelancers and digital businesses that want complete control. An LLC takes 1 to 50 shareholders, is the structure banks and regulators know best, and can bid for government tenders and contracts, so it suits trading companies, agencies and anything built to scale. Both give limited liability, up to 100% foreign ownership and eligibility for investor residency.
Trade name reservation takes 1 to 2 days, incorporation review 1 to 5 days, and the Commercial Registration is issued 1 to 3 days after approval. Where the activity needs sector approvals, add 1 to 4 weeks. A corporate bank account usually takes 1 to 4 weeks after the CR.
Yes. The Invest Easy portal of the Ministry of Commerce, Industry and Investment Promotion handles trade name reservation, incorporation, license issuance and manager registration online. Foreign documents usually need legalization or attestation before submission, and we file on your behalf.
An LLC, an SPC and a free zone company are all eligible to sponsor investor residency, while a branch office is assessed case by case. Residency is issued by the Royal Oman Police once the Commercial Registration exists, so the company is set up first and the investor visa follows.
Corporate income tax is a flat 15% on profits. VAT is 5%, and registration is mandatory once taxable turnover reaches OMR 38,500, voluntary from OMR 19,250. Free zone companies in Sohar, Salalah and Duqm receive tax holidays and customs exemptions. A 5% personal income tax on income above OMR 42,000 a year starts on 1 January 2028.
A free zone company gives 100% ownership, customs and tax incentives and direct access to the ports at Sohar, Salalah and Duqm, which fits export, logistics and manufacturing. A mainland LLC can trade anywhere in Oman and bid for government tenders and contracts, which a free zone license does not cover. The activity decides this, not the setup price.