Source-cited draft: company formation & entity choice for Oman (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Company formation in Oman | Companies are governed primarily by the Commercial Companies Law, with foreign investment governed by the Foreign Capital Investment Law. The LLC is the most common vehicle, and 100% foreign ownership is now permitted for most activities. | |
| Most common entity type | Limited Liability Company (LLC)Commercial Companies Law (Royal Decree No. 18/2019) | |
| Other entity types | One Person Company (OPC/SPC), joint stock company (SAOC closed / SAOG public), partnership, joint venture, branch of a foreign company, and holding companyCommercial Companies Law (Royal Decree No. 18/2019) | |
| Foreign ownership | 100% foreign ownership permitted for most activities (subject to a restricted/negative list)Foreign Capital Investment Law (Royal Decree No. 50/2019) | |
| Minimum share capital (LLC, general) | No statutory minimum for most activities; capital should be adequate for the activityForeign Capital Investment Law (Royal Decree No. 50/2019) | |
| Minimum capital often required in practice (foreign-owned) | OMR 150,000 is commonly applied for foreign-owned LLCs in certain/regulated activitiesForeign Capital Investment Law (Royal Decree No. 50/2019) |
Companies are governed primarily by the Commercial Companies Law, with foreign investment governed by the Foreign Capital Investment Law. The LLC is the most common vehicle, and 100% foreign ownership is now permitted for most activities.
Other Oman computations in the OpenAccountants library.
| Number of shareholders (LLC) | 1 (One Person Company) to a statutory maximum; typically 2 or more for a standard LLCCommercial Companies Law (Royal Decree No. 18/2019) |
| Registration authority | Ministry of Commerce, Industry and Investment Promotion (MOCIIP) — Commercial RegistrationCommercial Register Law / MOCIIP |
| Core incorporation steps | Reserve company name (MOCIIP); draft and notarize Memorandum & Articles of Association; obtain security clearance for foreign investors where required; register for Commercial Registration; obtain municipality/activity licenses; register with the Tax Authority and SPFCommercial Companies Law (Royal Decree No. 18/2019) |
| Typical incorporation timeline | Approximately 2–3 weeks (name reservation 1–2 days; commercial registration and licensing ~5–10 business days)MOCIIP |
| Core annual compliance | Renew Commercial Registration; maintain accounting records and prepare financial statements; file annual corporate income tax return; file quarterly VAT returns (if registered); make monthly SPF contributionsCommercial Companies Law (Royal Decree No. 18/2019) |
| Statutory audit | Audited financial statements are generally required for companies (joint stock companies and most LLCs of any size)Commercial Companies Law (Royal Decree No. 18/2019) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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