Company Registration & Investment in Oman

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.

  • 100% · Foreign ownership in most sectors
  • No min. · Capital requirement for an LLC
  • 15% · Flat corporate income tax rate
  • Gateway · Strategic access to the GCC, East Africa & Asia

The laws that govern your setup

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.

LawPurpose
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 LawGoverns 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.

Main government authorities

Ministry of Commerce, Industry & Investment Promotion (MOCIIP)

Company registration & Commercial Registration (CR)

Invest Oman

Investment support & facilitation

Oman Tax Authority

Corporate tax, VAT & tax-card registration

Ministry of Labour

Labour approvals, work permits & Omanisation

Royal Oman Police (ROP)

Investor & employee visas and residency

Municipality of Muscat

Municipal / premises licenses

Foreign ownership at a glance

ItemStatus
Foreign ownershipUp to 100% in most sectors
Local sponsor / partnerNot required in most activities
Minimum capital (LLC)No statutory minimum
Foreign managerAllowed
Foreign shareholderAllowed
Remote registrationAvailable via the Invest Easy portal
Restricted activities~95 sovereignty-sensitive / reserved activities still apply

Types of business entities in Oman

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.

LLC: Limited Liability Company

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.

  • Up to 100% foreign ownership in most sectors
  • Limited liability, personal assets protected
  • 1 to 50 shareholders
  • No statutory minimum capital
  • Unrestricted mainland trading
  • Full access to government tenders & contracts

Ideal for: SMEs, Technology companies, Agencies, Consulting firms, Trading & import/export

SPC: Single Person Company

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.

  • Single shareholder (individual or corporate)
  • Up to 100% foreign ownership
  • Limited liability protection
  • Complete management control
  • Separate legal personality
  • No statutory minimum capital

Ideal for: Consultants, Freelancers, Coaches, Designers, Developers, Digital businesses

Branch: Branch Office

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.

  • Extension of a foreign parent company
  • Operates under the parent’s name & reputation
  • Direct market entry, no new legal entity
  • Eligible to execute local contracts & projects
  • Centralised control from headquarters

Ideal for: International corporations, Engineering firms, Contractors, Global service providers

Free Zone: Free Zone Company

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.

  • 100% foreign ownership
  • Tax & customs incentives
  • Simplified licensing
  • Strategic access to ports & logistics hubs
  • Streamlined import/export operations

Ideal for: Manufacturing, Logistics, Warehousing, Import/export, International trade

Compare the four entities

EntityOwnershipLiabilityShareholdersInvestor VisaCorporate BankingBest Use Case
LLCUp to 100%Limited1 to 50EligibleEligibleMainland trading & SMEs
SPCUp to 100%Limited1 (single)EligibleEligibleSolo founders & professionals
Branch OfficeParent-ownedParent companyN/ACase-by-caseEligibleForeign market entry & contracts
Free Zone100%Limited1+EligibleEligibleExport, logistics & manufacturing

Recommended structure by business type

Business typeRecommended structure
Consultant / FreelancerSPC
Marketing AgencySPC or LLC
Software CompanyLLC
AI & Technology StartupLLC
Import & Export BusinessLLC
Trading CompanyLLC
Manufacturing BusinessFree Zone Company or LLC
Foreign Corporate ExpansionBranch Office
Large Investment ProjectSAOC
Public Investment CompanySAOG

The registration process, step by step

  1. Select activity: Choose approved activities from the MOCIIP classification, e.g. software development, AI solutions, marketing, import/export, consultancy or data analytics.
  2. Reserve trade name: Reserve a unique trade name (Arabic, or Arabic + English) that does not conflict with existing registrations.
  3. Create an Invest Easy account: Register on the Invest Easy portal, which handles name reservation, incorporation, license issuance and manager registration.
  4. Upload incorporation documents: Submit shareholder documents: passport/visa for individuals, or incorporation certificate, board resolution and AoA for corporate shareholders. Foreign documents usually require legalization.
  5. Prepare constitutive documents: Draft the Memorandum of Association (MoA) and, where required, the Articles of Association (AoA).
  6. Obtain activity approvals: Some sectors need extra approvals: education, tourism, healthcare, financial services and telecom each have a dedicated regulator.
  7. Pay registration fees: Fees depend on the activity, legal structure, municipality and ownership.
  8. Receive Commercial Registration (CR): The CR is your company’s legal identity: name, registration number, activities and ownership. It is mandatory before operations begin.

Typical timeline

  • Trade name reservation · 1 to 2 days
  • Incorporation review · 1 to 5 days
  • Sector approvals · 1 to 4 weeks
  • CR issuance · 1 to 3 days after approval
  • Corporate bank account · 1 to 4 weeks

Post-registration requirements

Tax registration

Register with the Oman Tax Authority. Corporate income tax is 15%; a tax card is typically required shortly after incorporation.

VAT registration

Mandatory once taxable turnover reaches OMR 38,500 (voluntary from OMR 19,250). VAT is charged at 5%.

Labour registration

Register with the Ministry of Labour before hiring staff or obtaining work permits.

Omanisation & Tawteen

Meet sector-based Omanisation targets. As of 2026, all companies must register on the Tawteen employment platform.

Municipality license

Office premises require municipal approval before full operation.

Corporate bank account

Open a corporate account with CR, MoA, UBO declaration, shareholder IDs and source-of-funds documentation (KYC/AML).

What you'll pay, and when

15% Corporate Income Tax

Standard flat rate on company profits (Royal Decree 28/2009).

5% Value Added Tax

On most goods & services; registration mandatory above OMR 38,500 turnover (Royal Decree 121/2020).

5% Personal Income Tax, from 2028

A GCC first (Royal Decree 56/2025): 5% on personal income above OMR 42,000/year, effective 1 January 2028.

0% Free Zone Incentives

Tax holidays and customs exemptions in the Sohar, Salalah and Duqm zones.

Documents required

Foreign documents usually require legalization / attestation before submission.

Individual investor

  • Passport copy
  • Passport photo
  • Address information
  • Contact details
  • Visa copy (if applicable)

Corporate investor

  • Certificate of Incorporation
  • Shareholder Register
  • Board Resolution
  • Power of Attorney
  • Articles of Association
  • Passport copies of directors

Common 100%-foreign-owned activities

  • Software Design & Development
  • Artificial Intelligence Solutions
  • Computer Systems Design
  • Data Analytics Services
  • Marketing & Social Media
  • E-Commerce Solutions
  • Business Consultancy
  • Import & Export of Technology Products
  • Cloud & API Development
  • Management Consultancy

Documents every company must maintain

Formation

  • Commercial Registration (CR)
  • Memorandum of Association (MoA)
  • Shareholder Register
  • Manager Appointment

Compliance

  • UBO Register
  • Tax Registration Certificate
  • Labour Registration
  • Municipality License

Operational

  • Lease Agreement
  • Accounting Records
  • Financial Statements
  • Corporate Resolutions

Why foreign investors choose Oman

100% Foreign Ownership

Own your company outright across most sectors, with no local partner required under the Foreign Capital Investment Law.

3 continents Strategic Gateway

A natural hub linking the GCC, East Africa and Asia, with deep-water ports on the world’s busiest shipping routes.

15% Competitive Tax Environment

A flat 15% corporate tax, 5% VAT, and free-zone incentives, among the most efficient regimes in the region.

2040 Stability & Vision

Decades of political stability, strong sovereign credit, and a long-term Vision 2040 diversification strategy.

2019 Modern Companies Law

A corporate framework aligned with international standards on governance, transparency and investor rights.

100% online Investor-Friendly Regulation

Remote registration via Invest Easy, streamlined licensing, and dedicated facilitation from Invest Oman.

Company formation in Oman: the common questions

Can a foreigner own 100% of a company in 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.

How much does it cost to register a company in Oman?

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.

Should I register an LLC or an SPC?

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.

How long does company registration in Oman take?

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.

Can I register a company in Oman remotely, through Invest Easy?

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.

Does registering a company in Oman give me residency?

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.

What tax will my Omani company pay?

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.

Free zone or mainland: which should I choose?

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.

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