Oman Company Registration | Set Up an LLC in Oman
Planning Oman company registration, or want to set up a company in Oman to enter the Gulf Cooperation Council (GCC) market? The most common entity is the limited liability company (LLC), registered through the Oman Business Platform with the Ministry of Commerce, Industry and Investment Promotion. Under the 2019 Foreign Capital Investment Law, foreign investors can own 100% of a company, as long as the business is not on the list of activities closed to foreign investors.
Since January 2020, the Foreign Capital Investment Law has removed the minimum capital requirement for foreign investors. The Ministry estimates government fees for a typical LLC at about OMR 50 to 150. The standard corporate income tax rate is 15%, eligible small and medium enterprises pay 3%, VAT is 5%, and dividends paid to non-residents are currently not subject to withholding tax. NSS Group (戰國策集團) offers a one-stop Oman company formation service, from checking the restricted activity list and choosing the entity type, trade name and commercial registration, and the memorandum of association to tax registration, VAT registration and annual tax filing, and helps founders and companies from abroad set up an LLC in Oman.
Under the 2019 Foreign Capital Investment Law, foreign investors can own all of a company’s capital. The law sets no ownership cap, except for activities on the restricted list.
The Foreign Capital Investment Law sets no minimum capital. The Ministry of Commerce, Industry and Investment Promotion states that the law removed the minimum capital requirement for foreign investors from January 2020.
By royal directive, withholding tax on dividends and interest paid to non-residents is suspended. The standard VAT rate is 5%, and the mandatory registration threshold is OMR 38,500.
Article 26 of the Foreign Capital Investment Law guarantees that foreign investors can freely transfer abroad investment returns, sale proceeds, compensation and other amounts related to the investment project.
in Oman?
Oman is a member of the Gulf Cooperation Council (GCC). Under the Foreign Capital Investment Law (Royal Decree No. 50 of 2019), foreign investors can own all of a company’s capital. Since January 2020, the minimum capital requirement for foreign investors has also been removed, and foreign projects receive the same incentives as local projects and a guarantee that funds can be freely transferred abroad. The standard corporate income tax rate is 15%, eligible small and medium enterprises pay 3%, the standard VAT rate is 5%, and dividends and interest paid to non-residents are currently not subject to withholding tax. Oman suits trading, logistics and service businesses building a presence in the GCC market.
in 3 steps
In Oman, an LLC has 2 to 50 shareholders, who can be individuals or companies and are liable only up to their capital contribution. The capital must be fully paid at registration, and the company is run by 1 or more individual managers. A single shareholder can set up a one-person company instead. After all shareholders sign the memorandum of association, apply for registration with the Ministry of Commerce, Industry and Investment Promotion’s registry within 30 days, and pay online through the Oman Business Platform to receive the commercial registration certificate.
After you register a company in Oman, you also need to join the Oman Chamber of Commerce and Industry and register with the Tax Authority for tax and VAT. A foreign-owned company must hire an Omani employee within 1 year, and the annual income tax return must include audited financial statements. NSS Group helps you choose the entity type, prepares the documents and schedules annual filings, so your Oman company stays clear and compliant from setup to operation.
First confirm that your planned business is not on the list of activities closed to foreign investors published by ministerial decision. Then, on the Oman Business Platform (formerly Invest Easy), choose the entity type and business activities, apply for a trade name, and prepare the shareholders’ passports or the parent company’s registration documents.
All shareholders sign the memorandum of association, which states the company name, capital and contributions, each shareholder’s name, nationality and address, and the business purpose. Within 30 days of completing the formation steps, a shareholder or manager applies to the Ministry of Commerce, Industry and Investment Promotion’s registry, pays online and, once approved, receives an electronic commercial registration (CR) certificate.
After commercial registration, become a member of the Oman Chamber of Commerce and Industry and register with the Oman Tax Authority. If annual taxable supplies exceed OMR 38,500, you must register for VAT. Under Ministry of Commerce, Industry and Investment Promotion rules, a foreign-owned company must hire at least 1 Omani employee within 1 year of setup.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Oman bank account documents and process advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Restricted activity list check and entity type assessment (LLC or one-person company)
- Trade name reservation and commercial registration on the Oman Business Platform
- Memorandum of association and shareholder documents
- Oman Chamber of Commerce and Industry, Tax Authority tax registration and VAT registration
- Annual income tax filing and audited financial statements
Official fees: the Ministry of Commerce, Industry and Investment Promotion estimates government fees for a typical LLC at about OMR 50 to 150 (including commercial registration, chamber membership and municipal fees). Other items are quoted separately.
Oman company registration at a glance
The points people ask about most when registering a company in Oman, checked against official sources (updated November 2026).
| Entity types | Limited liability company (LLC), one-person company |
|---|---|
| Registrar | Ministry of Commerce, Industry and Investment Promotion (Oman Business Platform) |
| Foreign ownership | Up to 100%, except activities on the restricted list |
| Minimum capital | None set by law; fully paid at registration |
| Corporate income tax | 15%; eligible SMEs 3% |
| VAT | 5%, threshold OMR 38,500 |
| Timeline | Depends on the review |
| Annual compliance | Tax return with audited financial statements within 4 months of year end |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Oman company formation cost: fee breakdown
The government cost of registering an Oman company is mainly commercial registration, Oman Chamber of Commerce and Industry membership and municipal fees. The Ministry of Commerce, Industry and Investment Promotion publishes only an estimated range, and the actual fees are set by your business activities when you pay on the Oman Business Platform. Below are the official figures so you can check quotes line by line.
| Item | Fee | Notes |
|---|---|---|
| Government fees for a typical LLC | About OMR 50 to 150 | Covers commercial registration, Oman Chamber of Commerce and Industry membership and municipal fees. Estimate published by the Ministry in December 2025. |
| Total mandatory fees for a small company | About OMR 200 to 300 | The Ministry's estimate of total required fees for a small company. The actual amount depends on the business activities. |
| Minimum capital for foreign investors | None set by law | The Foreign Capital Investment Law removed the minimum capital requirement for foreign investors from January 2020. An LLC's capital must be fully paid at registration. |
| Audit and income tax filing | Quoted by bookkeeping volume | File and pay within 4 months after the financial year ends, with financial statements certified by an accountant registered in Oman. SMEs on the 3% rate have 3 months. |
| VAT filing | Quoted by transaction volume | VAT registration is mandatory once annual taxable supplies exceed OMR 38,500. Voluntary registration is possible above OMR 19,250. |
| NSS Group advisory fee | Written quote after a free assessment | Based on your entity type, shareholder structure, activity licenses and home-country tax planning. Every item is listed in the quote, with no hidden fees. |
Fees follow the estimated ranges published by the Ministry of Commerce, Industry and Investment Promotion in December 2025. Filing deadlines and VAT thresholds follow the PwC tax summary (secondary source). The latest official notice prevails.
Oman company tax and compliance: income tax, VAT and annual filings
The main corporate income tax rate in Oman is 15%, and eligible small and medium enterprises pay 3%. VAT is 5%, and dividends and interest paid to non-residents are currently not subject to withholding tax. Shareholders should also check whether their home country has a tax treaty with Oman and whether controlled foreign company (CFC) rules apply.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | Standard rate 15% | The same for all types of businesses. Petroleum companies pay 55% under exploration and production sharing agreements. |
| SME tax rate | 3% | For companies with registered capital up to OMR 60,000, total income up to OMR 150,000 and an average of no more than 25 employees, outside excluded sectors such as finance and natural resources. A return is still required. |
| Value added tax (VAT) | 5% | In force since April 16, 2021. Registration is mandatory once annual taxable supplies exceed OMR 38,500. |
| Dividends and interest | No withholding at present | Withholding tax on dividends and interest paid to non-residents is suspended by royal directive. |
| Royalties and service fees | 10% withholding | Applies to payments to foreign companies from non-treaty countries without a permanent establishment in Oman. |
| Income tax return | Within 4 months after year end | Must include audited financial statements certified by an accountant registered in Oman. Late payment adds 1% interest per month. Accounting records must be kept for 10 years. |
| IIR top-up tax | From January 1, 2025 | Applies to Omani parent companies of multinational groups with consolidated revenue of EUR 750 million or more (Royal Decree No. 70 of 2024). |
Rates and rules follow the PwC tax summary (secondary source). The Tax Authority website loads dynamically and could not be checked directly. Ask an accountant to assess your actual structure.
LLC or one-person company: which should you choose in Oman?
Foreign businesses setting up in Oman usually compare a limited liability company (LLC) with 2 or more shareholders and a one-person company set up by a single individual or company. Both can be fully foreign-owned.
| Item | Limited liability company (LLC) | One-person company |
|---|---|---|
| Legal status | Omani legal entity; shareholders are liable up to their capital contribution | Omani legal entity; the owner is liable up to the capital put in |
| Shareholders | 2 to 50 individuals or companies | 1 individual or company; an individual can set up only 1 |
| Capital | Fully paid at registration; no legal minimum | As set by the implementing regulations of the Commercial Companies Law |
| Management | 1 or more individual managers, shareholders or not | Managed by the owner, who can also appoint a manager |
| Foreign ownership | Up to 100% (except restricted activities) | Up to 100% (except restricted activities) |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Oman
- Tax treaties: Oman withholds 10% on royalties and service fees paid to companies from non-treaty countries. Check whether your country has a tax treaty with Oman and build this cost into your contracts.
- Hiring Omanis: according to media reports of Ministry of Commerce, Industry and Investment Promotion guidance, a foreign-owned company must hire at least 1 Omani employee within 1 year of setup. Since April 1, 2024, companies that do not comply face limits on their transactions on the Oman Business Platform.
- Audited accounts: the income tax return must include audited financial statements certified by an accountant registered in Oman and be filed and paid within 4 months after the financial year ends. SMEs on the 3% rate have simplified rules.
- Rules at home: some countries require approval or a filing before residents or companies invest abroad, and many have controlled foreign company (CFC) rules. Check both before you transfer capital to Oman.
- Documents: if the shareholder is a foreign parent company, prepare its registration and authorization documents. Confirm the document legalization and Arabic translation route with the authorities in advance.
Why work with NSS Group on Oman company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory group with more than 25 years of experience and more than 30,000 companies served. We provide company formation, bank account opening, accounting and tax, and annual maintenance in Oman and many other countries and regions. We can check the restricted activity list and handle Oman commercial registration and tax registration. Our fee is a written quote after a free assessment. Call the toll-free number 0800-003-191 (Taiwan) or use the form on this page.
Further reading
Sources: WIPO Lex: Oman Foreign Capital Investment Law (Royal Decree No. 50 of 2019, English translation by the Ministry of Legal Affairs); WIPO Lex: Oman Commercial Companies Law (Royal Decree No. 18 of 2019); Ministry of Commerce, Industry and Investment Promotion: business environment and fees (2025-12-25); Invest Oman investment promotion platform; Oman Tax Authority; PwC Worldwide Tax Summaries: Oman Taxes on corporate income (reviewed 2026-07-07); PwC Worldwide Tax Summaries: Oman Other taxes (reviewed 2026-07-07); PwC Worldwide Tax Summaries: Oman Withholding taxes (reviewed 2026-07-07); PwC Worldwide Tax Summaries: Oman Tax administration (reviewed 2026-07-07); Oman Observer: foreign investors must hire an Omani employee (report on Ministry rules). The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Oman in 2026?
According to the Ministry of Commerce, Industry and Investment Promotion in December 2025, government fees for a typical LLC are about OMR 50 to 150, covering commercial registration, Oman Chamber of Commerce and Industry membership and municipal fees. Total mandatory fees for a small company are about OMR 200 to 300. The Foreign Capital Investment Law has removed the minimum capital requirement for foreign investors. The actual amount depends on your business activities, office lease and audit needs.
Can a foreigner own 100% of an Oman company?
Yes. Under the Foreign Capital Investment Law (Royal Decree No. 50 of 2019), foreign investors can own all of a company’s capital, and the law sets no ownership cap, as long as the business is not on the list of activities closed to foreign investors published by ministerial decision. A foreign-owned company must also hire at least 1 Omani employee within 1 year of setup to keep the same fee treatment as Omani investors.
What documents do I need to register an LLC in Oman?
Prepare the shareholders’ passports or identity documents. Corporate shareholders also need the parent company’s registration certificate, articles and board resolution. The memorandum of association must state the company name and main place of business, capital and contributions, each shareholder’s name, nationality, address and shareholding, and the business purpose, and be signed by all shareholders. Some activities need a license from the relevant authority. Commercial registration and fee payment can be done online through the Oman Business Platform.
Do I need to be in Oman to set up a company?
Oman commercial registration can be applied for and paid online through the Oman Business Platform, and the commercial registration certificate is issued electronically. No official rule says shareholders must attend in person. However, the company needs operating arrangements in Oman, and the manager’s residence, bank account opening and hiring an Omani employee are usually handled locally. Whether you need to travel depends on your case and the bank’s requirements.
What taxes and annual filings does an Oman company have in 2026?
The standard corporate income tax rate is 15%, and SMEs that meet the capital, revenue and headcount conditions pay 3%. The tax return must be filed and paid within 4 months after the financial year ends, with financial statements certified by an accountant registered in Oman. SMEs have 3 months. VAT is 5%, and registration is required once annual taxable supplies exceed OMR 38,500. Dividends and interest paid to non-residents are currently not subject to withholding tax.
Who can help me register a company in Oman?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 companies. Our one-stop Oman company registration service covers the restricted activity list check and entity type assessment, trade name and commercial registration on the Oman Business Platform, the memorandum of association and shareholder documents, Tax Authority tax and VAT registration, and annual tax filing with audited financial statements. Our fee is a written quote after a free assessment. Toll-free (Taiwan): 0800-003-191.