Can foreigners register a company in Oman?

Yes. Since January 2020 foreign investors can own 100% of a company in Oman, except in activities reserved for Omanis, and no minimum capital applies to most LLCs and SPCs.

How long does company registration in Oman take?

A standard mainland company with complete documents can be registered in a few working days. With an investment licence, sector approvals and the bank account, plan for several weeks before the company is fully operational.

Do I need to visit Oman to register a company?

Registration is online, and a representative can sign with a power of attorney. A visit is usually needed later for the bank account, residency medical and biometrics.

Does company registration give me residency in Oman?

No, the CR does not grant residency by itself. Investors apply separately for an investor residence card or the long-term Golden Visa, each with its own conditions.

Is there personal income tax in Oman?

Not yet. Royal Decree 56/2025 introduces a 5% personal income tax from 1 January 2028 on income above OMR 42,000 a year, with many exemptions; most residents will remain below that threshold.

Register Company in Oman: Steps & Costs

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

MOCIIP gives government fees of about OMR 50–150 for a standard LLC and about OMR 200–300 in total mandatory costs for a small company (December 2025). Office rent, visas and professional fees come on top.

To register a company in Oman, you choose where to set up (mainland, a free zone, a special economic zone or a Madayn industrial city), pick a legal form — usually an SPC or LLC — and file online through the Oman Business Platform. Foreigners can own 100% of most businesses, there is no fixed minimum capital for most LLCs and SPCs, and the Ministry of Commerce puts government fees for a standard LLC at about OMR 50–150.

Why register a company in Oman?

Full foreign ownership. The Foreign Capital Investment Law (Royal Decree 50/2019) allows 100% foreign ownership outside a list of 123 activities reserved for Omanis.
Low and predictable tax. Corporate income tax is 15%, with a 3% rate for qualifying small businesses. VAT is 5%. There is no personal income tax until 2028 (see below).
Location. Ports at Sohar, Duqm and Salalah sit outside the Strait of Hormuz, on direct routes to India, East Africa and Europe.
Free zone incentives. The 2025 zone law offers a 10-year income tax exemption for qualifying enterprises, extendable for special activities, plus customs exemptions.
Lower costs than many Gulf hubs for office rent, industrial land and government fees.
Residency options for investors and their families, from investor residence cards to the 10-year Golden Visa.

Mainland vs free zones vs SEZ vs industrial cities

	Mainland	Free zones	Special economic zones	Madayn industrial cities
Examples	Anywhere in the 11 governorates	Sohar, Salalah, Al Mazunah, Khazaen	Duqm (SEZAD), Al Dhahirah, Al Rawdah	Rusayl, Sohar, Nizwa, Raysut and others
Regulator	MOCIIP	Zone authority under OPAZ	OPAZ / zone authority	Madayn
Best for	Local trade, services, government contracts	Export, re-export, logistics, manufacturing	Large industrial, port and logistics projects	Factories and workshops needing serviced land
Foreign ownership	Up to 100% (except reserved list)	100%	100%	Up to 100% (normal CR rules)
Corporate tax	15% / 3% small business	Exemption for qualifying enterprises	Exemption for qualifying enterprises	15%; separate industrial incentives may apply
Customs	Standard 5% GCC tariff	Duty-free within zone	Duty-free within zone	Standard, with industrial exemptions possible
Selling in Oman	Directly	Through customs	Through customs	Directly

Free zones and SEZs are governed by the Law of Special Economic Zones and Free Zones (Royal Decree 38/2025), in force since 14 April 2025. Enterprises already licensed keep their existing incentives until their terms expire.

Read the detailed guides: mainland company registration, free zones and SEZs and Madayn industrial cities.

Which company type should you choose?

Your situation	Usual choice
One foreign or Omani owner wanting limited liability	Sole Proprietor Company (SPC)
Two to 50 partners	Limited Liability Company (LLC)
Large private project, OMR 500,000+ capital	Closed Joint Stock Company (SAOC)
Foreign company with an Omani government contract	Foreign Company Branch
Foreign company testing the market, no sales	Commercial Representative Office

Omani citizens also have the individual establishment, partnerships and home, freelance and street-vendor licences. Compare all 12 on types of companies in Oman.

Step-by-step company registration in Oman

Define the activity. Choose ISIC-based activity codes and check that none is reserved for Omanis or needs a prior licence you cannot obtain.
Choose the location — mainland, free zone, SEZ or industrial city — based on customers, logistics and incentives.
Choose the legal form (usually SPC or LLC).
Prepare documents: passports, corporate documents for company shareholders (legalised and translated), employer no-objection letters for residents, and a power of attorney if someone files for you.
Reserve the trade name on the Oman Business Platform (or with the zone authority).
Obtain the investment licence if foreign investment rules apply, with a project description.
Approve the incorporation documents and pay the fees.
Receive the CR and register with the Oman Chamber of Commerce and Industry.
Secure premises and the municipality licence (or the zone lease and operating licence).
Open a bank account, register with the Tax Authority and the Ministry of Labour.
Apply for visas and residency for owners and staff.

For a walkthrough of the online process, see how to register a company online.

What documents do foreign investors need?

Shareholder type	Main documents
Foreign individual living abroad	Passport copy; power of attorney if a representative files
Expatriate resident in Oman	Passport, resident card, employer no-objection letter
Foreign company	Certificate of incorporation, articles of association, board resolution, signatory details — legalised or apostilled and translated into Arabic
GCC or US investor	Passport or company documents; lighter foreign investment procedure in many cases

Every foreign-owned company also needs a project description for the investment licence and, later, a registered lease for its premises.

How long does it take?

A standard mainland CR is often issued within a few working days once the file is complete. The full journey — investment licence, premises, municipality licence, bank account and first visas — usually takes several weeks. Free zone and SEZ timelines depend on the zone's approval process and on whether you lease an office, a warehouse or land.

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

According to MOCIIP (December 2025):

Government fees for a standard LLC: approximately OMR 50–150 (registration, chamber membership and municipal fees).
Total mandatory costs for a small company: approximately OMR 200–300.
Municipality licence renewals are annual and can reach hundreds of rials depending on activity and area.

Foreign investors' CR fees were aligned with those of Omani investors by a Council of Ministers decision, on condition that the company employs at least one Omani.

Free zone and SEZ costs are different: they are driven by zone licence fees, land or office lease rates and service charges set by each authority. See our zone pages, for example Sohar Free Zone costs and Duqm SEZAD costs.

Typical additional costs anywhere:

Rent for office, shop, warehouse or land
Translation and legalisation of foreign documents
Sector approvals
Work permits, visas, medical checks and resident cards
Accounting, audit and tax filing
Professional support fees

What about "company grades" and capital?

You may read that Omani companies need a set capital for a certain "grade". Grading is used by the Oman Chamber of Commerce and Industry for membership, and capital can matter for tenders and banks — but there is no fixed legal minimum capital for ordinary LLCs and SPCs. Declare a realistic amount that fits your business plan rather than a figure copied from an old table.

Residency through a company

A commercial registration does not by itself give you a residence permit. After the company is set up, you can:

apply for an investor residence card as owner or partner;
sponsor employees through work permits — see work permits in Oman;
qualify for the Golden Visa (Investor Residency Programme) if your investment meets its thresholds.

Read company registration and residency in Oman for the conditions and documents.

Tax overview for new companies

Tax	Rate / rule
Corporate income tax	15%
Small business rate	3% if capital ≤ OMR 60,000, gross income ≤ OMR 150,000 and an average of no more than 25 employees, outside excluded sectors
VAT	5%; mandatory registration above OMR 38,500 annual supplies
Withholding tax	10% on certain payments to non-residents (royalties, services, management fees)
Personal income tax	None until 2028; from 1 January 2028, 5% on income above OMR 42,000 (Royal Decree 56/2025)

The new personal income tax applies only to individuals with gross income above OMR 42,000 a year (about US$109,000), and the law lists 16 exemptions. Most employees and small business owners will not be affected. More detail is in our Oman tax guide.

Ongoing compliance after you register

Once trading, every company renews its CR, chamber membership and municipality licence, keeps accounts, files annual tax returns, registers for VAT above the threshold, and meets Omanisation rules for its sector. Missing renewals can block services on the Oman Business Platform, including visa transactions.

Common mistakes when registering a company in Oman

Picking a free zone when most customers are in Oman, or the mainland when the business is export-driven.
Registering an activity that is reserved for Omanis.
Using a branch for private-sector work — branches are only for government contracts.
Forgetting the rule that foreign-owned companies hire at least one Omani within a year.
Treating the CR as a residence permit.
Leaving the bank account to the end; it often takes longer than the CR.

Oman Register handles registrations on the mainland, in free zones, SEZs and Madayn cities, together with visas and residency, from its office in Muscat.

This guide is general information, checked against official sources at the date shown. Rules and fees in Oman change; we confirm the current requirements for your case before you apply.

Register a Company in Oman: Guide for Foreign Investors