OM · N 23°35′ · E 58°24′
Oman
An Oman LLC is an onshore operating vehicle for Gulf markets, with 100% foreign ownership normally available for activities outside the foreign-investment prohibited list. Incorporation combines commercial registration, an investment licence and premises arrangements; it suits trading, project services and regional operations.
Key points on one page.
- Tax
- CIT generally 15%; qualifying LLCs 3%; 15% top-up tax for in-scope MNE groups
- Shareholders and directors
- 2–50 shareholders; at least 1 natural-person manager, with no statutory local-residency rule
- Share capital
- No statutory minimum capital; stated capital must be fully paid on registration
- Local requirements
- Oman registered office; foreign-invested projects need an investment licence after CR, with sector approvals where applicable
- Annual maintenance
- File and pay CIT within 4 months of year-end, normally with Oman-audited accounts
- Incorporation timeline
- Approx. 1–3 weeks, depending on investment licence, lease and sector approvals
- Public disclosure
- Shareholder, manager and UBO data must be registered; constitutive documents are public, while UBO public access is unconfirmed
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Oman Commercial Companies Law — Royal Decree 18/2019
- 02Get Investment License — Gov.om
- 03Tax Authority Portal — Oman
- 04PwC Worldwide Tax Summaries — Oman: Taxes on corporate income
- 05PwC Worldwide Tax Summaries — Oman: Tax administration
- 06Oman issues Supplementary Tax Law for certain multinational enterprises — EY
- 07Oman increases the number of commercial activities prohibited to foreign investors — Dentons
- 08What Are The UBO Regulations, And Who Needs To Be Aware Of Them? — Legal 500
02 · Advantages
Why Oman
- 01Most permitted activities allow 100% foreign ownership, with no general minimum capital
- 02A Gulf and Indian Ocean location for regional trade and project operations
- 0315% standard CIT, with a 3% rate for qualifying LLCs
03 · Requirements
Formation requirements
- Cash contributions are deposited with an Oman-licensed bank; stated capital must be fully paid on registration
- Apply for an investment licence after commercial registration; a lease, feasibility study and passport documents are required
- Confirm the activity code: foreign-investment prohibitions and sector licences can restrict entry
04 · Compliance
Annual compliance
- Prepare financial statements and the manager's report within 90 days of year-end; hold the shareholder meeting within 180 days
- Generally file and pay CIT within 4 months of year-end; retain tax records for 10 years
- Update beneficial-owner information within 5 business days of a change
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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