# Limited Liability Company (LLC) in Oman: Rules, Steps & Costs

> The LLC is Oman's most common company form for two or more owners: 2 to 50 partners, liability limited to capital, and up to 100% foreign ownership for most activities.

URL: https://omanregister.com/company-types/limited-liability-company-llc/
Updated: 2026-10-24
Publisher: Oman Register (omanregister.com) — company registration and residency services in Oman. Contact: +968 7733 3556, info@omanregister.com

## At a glance

- **Owners:** Individuals or companies; Omani, GCC, US or other foreign
- **Minimum partners:** 2 (maximum 50)
- **Capital:** No fixed legal minimum for most activities
- **Liability:** Limited to each partner's share of capital
- **Foreign ownership:** Up to 100%, except activities on the prohibited list
- **Registration via:** Oman Business Platform (MOCIIP)

A Limited Liability Company (LLC) is the standard company form in Oman for two or more owners. It needs 2 to 50 partners, has no fixed legal minimum capital for most activities, limits each partner's liability to their share, and can be up to 100% foreign-owned unless the activity is reserved for Omanis.

## What is an LLC in Oman?

An LLC (in Arabic *sharikat dhat mas'uliya mahduda*, often shown as "LLC" after the trade name) is a company whose capital is divided into shares held by its partners. It is governed by the Commercial Companies Law issued by Royal Decree 18/2019, which replaced the 1974 law in April 2019 and raised the maximum number of partners from 40 to 50.

The LLC can carry out almost any commercial, industrial or service activity on the mainland. It can also be set up inside a free zone, special economic zone or Madayn industrial city, where the zone authority adds its own licence on top of the commercial registration. If you are still comparing options, start with our overview of [company types in Oman](https://omanregister.com/company-types/).

## Who can own an LLC?

- **Omani individuals and companies** — no restrictions beyond the activity rules.
- **GCC nationals and GCC companies** — generally treated like Omanis under the provisions regulating Gulf investment (Royal Decree 57/93).
- **US citizens and US companies** — benefit from national treatment under the US–Oman Free Trade Agreement, in force since 1 January 2009.
- **Other foreign individuals and companies** — may own up to 100% under the Foreign Capital Investment Law (Royal Decree 50/2019), but the company must obtain an investment licence and the activity must not be on the prohibited list.

A foreign company acting as a partner normally has to show it has been incorporated for a few years and provide legalised constitutional documents and recent accounts.

### When do foreign investment rules apply?

The Oman Business Platform treats the LLC as a foreign investment project (and asks for a project description) when:

- any partner is a foreign individual who is not a GCC or US national; or
- the partners combine nationalities from more than one "privileged" group at the same time — for example GCC partners together with US partners, or Omani, GCC and US partners together.

In those cases the investment licence is issued under Article 8 of the FCIL Executive Regulations (Ministerial Decision 72/2020, as amended by 306/2022).

## Minimum capital, partners and liability

| Item | Rule |
|---|---|
| Partners | Minimum 2, maximum 50 |
| Capital | No fixed legal minimum for ordinary activities; must be adequate for the business |
| Regulated activities | Specific capital may be required (e.g. some financial, insurance, travel or contracting licences) |
| Liability | Limited to each partner's share |
| Management | One or more managers, who may be partners or non-partners |

The figure you declare as capital still matters in practice. Banks look at it, some tenders ask for it, and the Oman Chamber of Commerce and Industry grades its members partly on capital. Choose a realistic amount you can document rather than an inflated number.

## Required documents

- Passport copies of all foreign partners and managers; Omani ID card for Omani partners.
- No-objection letter from the current employer/sponsor if a partner is an expatriate resident in Oman.
- Legal guardian consent if an Omani partner is a minor.
- For a corporate partner: certificate of incorporation, articles of association and a board resolution approving the investment and naming the signatory (legalised or apostilled and translated into Arabic if foreign).
- Authorised Signatories Form for each signatory.
- Project description where foreign investment rules apply.
- Lease agreement for the business premises (needed for the municipality licence).

## How to register an LLC on the Oman Business Platform

1. **Choose activities.** Select ISIC-based activity codes on the [Oman Business Platform](https://www.business.gov.om/) and check that each is open to your partner mix.
2. **Reserve the trade name.** The name must comply with trade-name rules and end with "LLC".
3. **Enter partners, shares and managers.** Each partner authenticates with a PKI-enabled ID card or a mobile signature; foreign partners abroad can act through a representative.
4. **Obtain the investment licence** if foreign investment rules apply (project description, investor information).
5. **Approve the memorandum of association.** The platform generates the incorporation contract based on your data.
6. **Pay the fees.** An invoice is issued; payment is by card or bank transfer.
7. **Receive the electronic CR certificate**, then complete Chamber of Commerce membership and the municipality licence for your premises.

After that come the bank account, Ministry of Labour registration, tax registration and visas — see [mainland company registration](https://omanregister.com/mainland-company-registration-oman/) for the full post-registration checklist.

## Timeline and cost components

**Timeline.** A standard LLC with complete documents is usually registered within a few working days. Allow longer (often several weeks) when an investment licence, a sector approval (health, education, tourism, media) or legalised foreign documents are involved.

**Official fees.** According to the Ministry of Commerce, Industry and Investment Promotion (MOCIIP), government fees for a standard LLC are roughly **OMR 50–150**, and total mandatory costs for a small company (CR, chamber, municipality and related fees) are about **OMR 200–300** (MOCIIP, December 2025). Fees vary with activity and company type. A Council of Ministers decision brought foreign investors' CR fees in line with Omanis', on condition that the company employs at least one Omani.

**Other cost components:**
- Office or shop lease (required for the municipality licence)
- Annual municipality licence renewal, which can reach hundreds of rials depending on activity and area
- Translation and legalisation of foreign documents
- Sector approvals, if any
- Work permit and visa fees for staff
- Professional support fees

## Pros and cons of an LLC

**Advantages**
- Limited liability for all partners
- Up to 100% foreign ownership in most activities
- No fixed minimum capital for most activities
- Accepted by banks, landlords and government clients
- Can sponsor work visas

**Disadvantages**
- Needs at least two partners
- Share transfers require amending the memorandum on the platform
- Cannot raise capital from the public (only a SAOG can)
- Foreign-owned LLCs must employ at least one Omani within a year of registration

## LLC vs other company types

| Compare with | Key difference |
|---|---|
| [Sole Proprietor Company (SPC)](https://omanregister.com/company-types/sole-proprietor-company-spc/) | Same limited liability, but a single owner |
| [Joint Partnership](https://omanregister.com/company-types/joint-partnership/) | Partners are personally liable without limit |
| [Closed Joint Stock Company (SAOC)](https://omanregister.com/company-types/closed-joint-stock-company-saoc/) | Board structure and OMR 500,000 minimum capital; suits larger projects |
| [Foreign Company Branch](https://omanregister.com/company-types/foreign-company-branch/) | No new legal entity; only for government contracts |

## Does an LLC help with residency?

A commercial registration is not the same as a residence permit. Once the LLC is registered and operational, foreign partners can apply for an investor residence card, and the company can sponsor employees through work permits — each with its own conditions. If long-term residency is your main goal, read about [company registration and residency](https://omanregister.com/register-company-oman-residency/) and the [Oman Golden Visa](https://omanregister.com/golden-visa/). Oman Register can handle both the LLC and the residency steps if you prefer one point of contact.

## Relevant laws

- Commercial Companies Law — Royal Decree 18/2019
- Commercial Register Law — Royal Decree 3/74 and its Executive Regulations (Ministerial Decision 121/86)
- Foreign Capital Investment Law — Royal Decree 50/2019
- FCIL Executive Regulations — Ministerial Decisions 72/2020 and 306/2022
- List of activities prohibited to foreign investors — Ministerial Decision 209/2020, as amended
- Provisions regulating Gulf investments — Royal Decree 57/93
- Commercial Agencies Law — Royal Decree 26/77

## FAQ

**What is the minimum capital for an LLC in Oman?**

The Commercial Companies Law no longer sets a fixed minimum for ordinary LLCs, and the former OMR 150,000 minimum for foreign-owned companies was removed when the Foreign Capital Investment Law took effect in January 2020. Some regulated activities still require a specific capital set by the licensing authority.

**Can a foreigner own 100% of an LLC in Oman?**

Yes. Since 2020 foreign investors can hold up to 100% of an LLC, provided the activity is not on the list of activities reserved for Omanis, which had 123 entries after its 2024 update.

**How many partners can an Oman LLC have?**

An LLC needs at least two partners and can have up to 50. If you are the only owner, the right structure is a Sole Proprietor Company (SPC).

**Does registering an LLC give me residency in Oman?**

Not automatically. The commercial registration and the investor residence permit are separate procedures with their own conditions, handled after the company exists.

**How long does LLC registration take in Oman?**

For a standard activity with complete documents, the commercial registration is often issued within a few working days. Foreign-owned companies that need an investment licence, or activities that need prior approval from another ministry, take longer.

## Sources

- [MOCIIP — Oman as an investment destination (fees, Dec 2025)](https://tejarah.gov.om/en/media/news/kapdeds6capkqqvm4ufoayp1)
- [Trowers & Hamlins — New Oman Commercial Companies Law](https://www.trowers.com/insights/new-oman-commercial-companies-law)
- [KPMG — Doing Business in Oman (2024)](https://assets.kpmg.com/content/dam/kpmg/om/pdf-2024/10/doing-business-in-oman.pdf)
- [Oman Observer — 28 activities added to Omani-only list (2024)](https://www.omanobserver.om/article/1158470/business/economy/oman-limits-28-business-activities-to-nationals)
- [Oman Observer — Process simplified for foreign investors](https://www.omanobserver.om/article/1153554)