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Market guide · Oman

Company registration in Oman

Since the 2020 Foreign Capital Investment Law, a foreigner can own 100% of a company in Oman with no local partner. We set the structure, register with MOCIIP, and handle the bank account, tax, and visas.

100%
Foreign ownership
15%
Corporate income tax
5%
VAT, exports zero-rated
None
Minimum capital required
Oman at a glance

The essentials for foreign investors

A quick reference before you plan your entry.

Foreign ownershipUp to 100% in most sectors
Local partnerNot required
Minimum capitalNo statutory minimum, set by activity and grade
Corporate tax15%, with 3% for qualifying small companies
VAT5%, exports zero-rated
AuthorityMOCIIP, through the Invest Easy portal
Commercial RegistrationOften issued within a few working days
Why Oman

Why foreign investors choose Oman

A 100% foreign-owned base with low tax and direct access to Gulf and Indian Ocean trade.

100% foreign ownership

Since the 2020 Foreign Capital Investment Law, you can own a company outright in most sectors, with no Omani partner.

National treatment

Foreign investors get the same rights, incentives, and profit repatriation as Omani nationals, with protection against expropriation.

No minimum capital

The old OMR 150,000 floor is gone. You set capital to fit the activity and the company grade you want.

Low corporate tax

A flat 15% corporate tax, 3% for qualifying small companies, with 5% VAT and exports zero-rated.

Free zones and ports

Sohar, Salalah, Duqm, and Al Mazunah offer 100% ownership, long tax holidays, and zero customs duties for export-led business.

Gateway location

Oman sits outside the Strait of Hormuz on major shipping routes, with a free trade agreement giving US investors national treatment.

Sectors

Popular sectors for foreign investors

Where foreign capital is going under Oman Vision 2040.

01

Logistics and ports

Sohar, Salalah, and Duqm anchor Oman's role on Gulf and Indian Ocean trade routes.

02

Manufacturing

Industrial zones support export-oriented production with customs and duty relief.

03

Tourism and hospitality

A priority sector under Vision 2040, open to full foreign ownership.

04

Mining and minerals

Copper, gypsum, and limestone, under a modernised licensing regime.

05

Energy and green hydrogen

Large-scale renewable and green hydrogen projects centred on Duqm.

06

Technology and ICT

Knowledge Oasis Muscat and a growing digital economy.

Legal entities

Choosing a legal entity in Oman

The structure decides your liability, ownership, and where you can operate.

EntityOwnershipCapitalBest for
LLCUp to 100% foreignSet by activity and gradeMost mainland businesses
SPC (one-person LLC)100% foreign, single ownerSet by activity and gradeA solo founder on the mainland
Free zone entity100% foreignLower, zone-specificLogistics, manufacturing, export
Branch officeExtension of the parentParent capital and recordDelivering specific or government contracts

Most foreign investors choose an LLC or a single-owner SPC on the mainland. Free zones such as Sohar, Salalah, Duqm, and Al Mazunah suit export and industrial projects, with tax holidays that can run up to 30 years and zero customs duties. A branch fits a foreign parent delivering a specific contract.

Capital and grades

How much capital you need

The FCIL removed the old minimum. What you declare now maps to a company grade.

The Foreign Capital Investment Law removed the OMR 150,000 minimum that foreign LLCs once had to bring in, and there is no longer a requirement to deposit the capital before the company is formed. In practice, the figure you declare maps to a company grade, and the grade decides what the company can do, from hiring foreign staff to bidding for government tenders and supporting family visas. Setting capital too low to save money usually costs more later.

GradeIndicative capitalWhat it supports
Grade 4From OMR 20,000A standard foreign-owned LLC, investor visa, banking
Grade 1Around OMR 150,000Larger operations and broader foreign hiring
ExcellentOMR 250,000 and aboveGovernment tenders, faster residency for executives

Some regulated sectors set their own capital requirements regardless of grade. We size the capital to your plan during the first call.

Requirements

What you need to register

A general overview for a mainland LLC. We confirm the specifics for your activity.

The company

  • One shareholder for an SPC, or two or more for an LLC, individual or corporate
  • At least one manager to run the company day to day
  • A registered, verifiable address that meets municipality rules
  • Declared capital that matches your activity and chosen grade

Documents and approvals

  • Passports, and for corporate shareholders, legalized parent company documents
  • Memorandum and Articles of Association, drafted in Arabic
  • Commercial Registration and a reserved trade name from MOCIIP
  • Municipality license (Baladiya) and Oman Chamber of Commerce membership
Free zones

Oman's free zones

100% ownership, long tax holidays, and zero customs duties, suited to export and industry.

Sohar

Ports and industry

On the Batinah coast near the UAE, built around the Port of Sohar for logistics, metals, and petrochemicals.

Salalah

Logistics and manufacturing

Beside one of the region's largest container ports, strong for transshipment, manufacturing, and chemicals.

Duqm (SEZAD)

Heavy industry and energy

Oman's flagship special economic zone, with tax holidays of up to 30 years for large-scale and green energy projects.

Al Mazunah

Regional border trade

A border free zone geared to trade with Yemen and East Africa, with relaxed labor rules inside the zone.

How setup works

The setup process.

Four stages, run through the MOCIIP Invest Easy portal. Each stage’s typical duration assumes a clean case.

Stage 01

Activity and name

We confirm your business activity against the negative list, check that 100% ownership applies, and reserve your trade name on the MOCIIP Invest Easy portal.

Stage 02

Documents and capital

We draft the Memorandum and Articles of Association in Arabic and set the declared capital to match your activity and the grade you need.

Stage 03

Registration

We file everything with MOCIIP and obtain your Commercial Registration, which officially incorporates the company.

Stage 04

Activation

We register with the Oman Chamber of Commerce, obtain the municipality license, register for tax, open the bank account, and arrange investor or work visas.

Costs

What it costs to set up

The capital is your own investment. The fees depend on activity and grade.

ItemWhat to expect
Government registration and trade nameA few hundred OMR, set by MOCIIP
Trade and municipality licenseOMR 250 to 3,000, depending on activity
Oman Chamber of Commerce membershipAnnual fee, set by company grade
Declared share capitalYour own investment, from OMR 20,000 for Grade 4
Professional and setup feesA fixed quote, based on your structure
Annual audit and renewalsYearly, required for foreign-owned LLCs
We quote a fixed fee before any work starts. The share capital is money that stays in your business, not a cost paid to us. We size it to your activity and grade so banking and visas go through without friction.
Tax and compliance

Tax and ongoing obligations

Low headline tax, with a few duties that keep the company in good standing.

Oman charges a flat 15% corporate income tax, with a reduced 3% rate for small companies that meet the conditions. VAT is 5%, and exports are zero-rated. There is no personal income tax today, though a 5% tax on high personal incomes is set to begin in 2028. Free zone entities can access corporate tax holidays that run for years, depending on the zone.

Annual audit and Omanization apply. Foreign-owned LLCs file audited financial statements under IFRS, register with the Oman Tax Authority, and meet Omanization quotas for hiring Omani nationals. We keep these running so your Commercial Registration renews without issues.
Client reviews

What clients say

Rated 4.7 across 226 Google reviews.

“A smooth process from start to finish, from translating the documents to getting the license issued.”

Melvin Chong
Google review

“Handled by a professional team. Active follow-up, responding in less than 24 hours, and the project was done within the promised deadline.”

CK2 Kosasi
Google review

“They patiently took the time to understand my situation and made what I thought would be a stressful process smooth and easy.”

Verified client
Google review
Explore

Everything you need in Oman

The company is the start. We run the rest from the same local team.

Company registration

LLC, SPC, free zone, or branch, registered with MOCIIP.

Free zone setup

Sohar, Salalah, Duqm, and Al Mazunah, with tax holidays.

Visas and Iqama

Investor and work visas, labor clearance, residence cards.

Accounting and tax

Bookkeeping, audited accounts, and OTA filings.

Corporate tax

15% corporate tax, 5% VAT, and free zone incentives.

Corporate bank account

Account opening with local banks, with us as your representative.

Common questions

Company formation in Oman

What foreign investors ask before setting up in Oman.

Are there restrictions on 100% foreign ownership in Oman?

The FCIL allows 100% foreign ownership in most sectors, but a negative list reserves some activities for Omani nationals, such as certain retail and local transport, bespoke tailoring, recruitment, and translation. We check your specific activity code before filing.

Is the OMR 150,000 minimum capital still required?

No. The FCIL removed the mandatory OMR 150,000 minimum for foreign LLCs, and capital no longer has to be deposited before incorporation. You set the capital to fit your activity and the company grade you want, with OMR 20,000 a common figure for a standard Grade 4 LLC.

Is a physical office mandatory to register a company in Oman?

You need a registered, verifiable address that meets municipality rules, and you obtain a municipality license for it. Free zones provide compliant address options within the zone.

What are the advantages of an Omani free zone?

Free zones such as Sohar, Salalah, Duqm, and Al Mazunah offer 100% foreign ownership, long corporate tax holidays, zero customs duties, and lower capital, which suits logistics, manufacturing, and export businesses.

How do I hire foreign staff and get visas in Oman?

After the Commercial Registration, we obtain labor clearance, apply for work or investment visas, and arrange residence cards (Iqama). Hiring is subject to Omanization quotas, and a higher company grade widens how many foreign staff you can bring in.

How long does company registration in Oman take?

The Commercial Registration can often be issued within a few working days once documents are ready. The full setup, including the bank account, visas, and any sector permits, usually takes a few weeks.

Talk to our team

Setting up in Oman?

Share your plans with the Emerhub team. We will advise on the right structure, grade, and licensing route, then register the company, open the bank account, and arrange the residency visas on your behalf.