Oman

Company formation and compliance in Oman.

Register a mainland LLC (two shareholders) or SPC (single owner) with MOCIIP through the Invest Easy portal, add the mandatory OCCI membership and the municipality trade licence, and register with the Oman Tax Authority. Foreign investors may hold up to 100% for eligible activities under the Foreign Capital Investment Law (Royal Decree 50/2019), subject to the MOCIIP negative list of restricted activities. Corporate income tax is 15% of net taxable income (3% for qualifying small enterprises), VAT is 5% (mandatory registration reported at OMR 38,500 of taxable supplies), and 10% withholding tax applies to Omani-source payments to non-residents. There is no personal income tax today — the 5% rate on individual income above OMR 42,000 (Royal Decree 56/2025) starts on 1 January 2028. MOCIIP renders no public itemised fee schedule, so the CR, OCCI and municipality fees are confirmed at quote and never quoted up front. Arabic is the official language of filings, and foreign documents need consular legalisation — Oman is not an Apostille Convention member — plus certified Arabic translation.