Incorporate · GCC

Company Formation in Oman

Moderate flat corporate tax with 100% foreign ownership in most sectors. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 15% flat
VAT / GST: 5%
Formation: 2-4 weeks
Foreign ownership: 100% permitted in most sectors under the Foreign Capital Investment Law
Tax treaties: 35+
Setup cost: USD 4,000 - 9,000

At a glance

Common entity: Limited Liability Company (LLC)
Formation time: 2-4 weeks
Setup cost: USD 4,000 - 9,000
Annual cost: USD 3,000 - 7,000
Foreign ownership: 100% permitted in most sectors under the Foreign Capital Investment Law
Tax treaties: 35+

ManufacturingTradingConsulting and servicesHolding company

Best for

Manufacturing and logistics (free zones and ports)
GCC market access outside the busiest hubs
Industrial and resource-linked projects

Less ideal for

Founders wanting zero corporate tax
Ultra-fast same-week setups

Legal and formation

Legal system	Civil law
Common entity types	Limited Liability Company (LLC), Sole Proprietorship
Formation timeline	2-4 weeks
Minimum capital	None for most activities (activity dependent)
Foreign ownership	100% permitted in most sectors under the Foreign Capital Investment Law
Minimum shareholders	1
Minimum directors	1
Local presence	Registered office required
Public registry	Commercial registry entry; beneficial owners not publicly listed
Audit	Statutory audit required

Tax profile

Corporate income tax	15% flat (small Omani businesses may qualify for a reduced 3% rate)
VAT / GST	5%
Withholding, dividends	0% (currently suspended)
Withholding, interest	0% (currently suspended)
Withholding, royalties	10%
Capital gains	Taxed as business income (listed-share exemptions apply)
Territorial system	No
CFC rules	No
Participation exemption	No formal participation exemption; treaty relief may apply

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in Oman

1
Reserve the trade name with the Ministry of Commerce, Industry and Investment Promotion
2
Register the company through the Invest Easy portal
3
Draft the constitutive contract and confirm the shareholding
4
Register with the Chamber of Commerce and obtain activity approvals
5
Lease a registered office and open a corporate bank account

Banking reality

Local banks are stable and reasonably accessible once registration is complete, but they run standard KYC, so a director visit and clear source-of-funds documentation help speed things up.