Company Incorporation in Oman
Registration of a mainland Omani company with MOCIIP through the Invest Easy portal — trade-name reservation, the constitutive contract, issue of the Commercial Registration (CR), mandatory Oman Chamber of Commerce and Industry (OCCI) membership, the municipality (baladiya) trade licence for the premises, and registration with the Oman Tax Authority. An LLC takes at least two shareholders; a single owner uses the Single Person Company (SPC). Under the Foreign Capital Investment Law (Royal Decree 50/2019, in force 1 January 2020) a foreign investor may hold up to 100% of an Omani company for eligible activities, with no blanket local-participation requirement, provided the activity is not on the MOCIIP negative list. MOCIIP publishes no public itemised fee schedule we could read, so the CR, OCCI, municipality and trade-name fees are all confirmed at quote rather than quoted here.
5–20 business days
OMR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Limited Liability Company (LLC / sharikat mahdudat al-mas'uliyya)The default mainland vehicle for foreign investors and SMEs — at least two shareholders, and up to 100% foreign-owned for activities off the MOCIIP negative list under the Foreign Capital Investment Law | Single Person Company (SPC / sharikat al-shakhs al-wahid)A sole owner (individual or corporate) wanting limited liability without a second shareholder — the single-shareholder limited company under the Commercial Companies Law, also eligible for up to 100% foreign ownership | Joint Stock Company (SAOC closed / SAOG public)Larger businesses, regulated activities and companies intending a public offering (SAOG, listable on the Muscat Stock Exchange) or a closed shareholder base (SAOC) — statutory audit applies, and an SAOG is additionally under Capital Market Authority oversight | Branch of a foreign company (far' sharikat ajnabiyya)A foreign company with an Omani government or quasi-government contract that wants a project presence without a separate Omani entity — not a separate legal person, so the parent bears liability; taxed as a permanent establishment at 15% | Sole Proprietorship / Establishment (mu'assasa fardiyya)An Omani or GCC national trader wanting the simplest registered form — a natural person in the commercial register with no separate legal personality and unlimited personal liability; a foreign individual normally forms an LLC or SPC instead | |
|---|---|---|---|---|---|
| Minimum owners | 2 | 1 | 3 | 1 | 1 |
| Maximum owners | 40 | 1 | Pending verification | Pending verification | 1 |
| Minimum directors | 1 | 1 | 3 | 1 | Pending verification |
| Liability | limited | limited | limited | unlimited | unlimited |
| Foreign ownership | Yes | Yes | Yes | Yes | No |
| Tax treatment | Subject to corporate income tax at 15% of net taxable profit (or 3% if it qualifies as a small enterprise). Verified on … | Same as the LLC: corporate income tax at 15% (or 3% qualifying small enterprise) on net taxable profit; must register wi… | Corporate income tax at 15% on net taxable profit. Large multinational groups (EUR 750m+ consolidated revenue) may also … | A branch is taxed as a permanent establishment at 15% on Omani-source net profit and must register with the Oman Tax Aut… | Business income is taxed in the proprietor's hands; there is currently no personal income tax, but the establishment mus… |
| Audit required | Pending verification | Pending verification | Yes | Pending verification | No |
| Audit threshold | Audited financial statements are generally required to accompany the annual corporate tax return. The exact threshold si… | Pending verification | Joint stock companies are subject to statutory audit; a public SAOG is additionally subject to Capital Market Authority … | Pending verification | Pending verification |
| Annual compliance | Medium | Medium | High | Medium | Low |
| Typical use | Foreign-owned or joint Omani-foreign trading/services company registered via the Invest Easy portal at MOCIIP. | Single foreign or Omani owner establishing a limited-liability entity. | SAOC (closed joint stock) for larger private ventures and certain licensed activities; SAOG (public joint stock) for lis… | Foreign contractor registering a branch to perform an Oman government or quasi-government contract; branch registration … | Local sole trader registering a commercial establishment via Invest Easy. |
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Reserved trade name, approved through Invest Easy
Constitutive contract / articles of association
Identification for each shareholder — Omani ID or resident card, or passport for a foreign natural person
Per shareholder.
For a foreign corporate shareholder: the parent's certificate of incorporation, memorandum/articles, a board resolution and a power of attorney
Foreign corporate documents generally require legalisation up to the Omani embassy — Oman is NOT a party to the Apostille Convention, so consular legalisation rather than an apostille is the norm — plus certified Arabic translation. The exact chain is confirmed at quote against MOCIIP / Invest Easy guidance.
Registered Omani business address for the premises licence
Oman Chamber of Commerce and Industry (OCCI) membership
OCCI membership is mandatory alongside a commercial registration and is graded by company grade/capital.
MOCIIP foreign-investment / activity approval, where the activity requires it
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Commercial Registration (CR) fee — mainland LLCone line of this schedule appliesCR fees are scaled by company grade/capital and paid through the Invest Easy portal, which renders no public itemised fee schedule — check the official MOCIIP Invest Easy fee schedule at business.gov.om. Service-provider material quotes roughly OMR 150-500, a vendor lead only and not statutory. Separately, OPAZ (opaz.gov.om) confirms a reduced SME fee of OMR 30-40 for a new company and OMR 12 for a branch, but that reduction applies to the Duqm Special Economic Zone / free zones, NOT to mainland MOCIIP registration. | Confirmed before payment |
| Oman Chamber of Commerce and Industry (OCCI) membership feeMandatory for a commercial registration and graded by company grade/capital. Vendor material quotes roughly OMR 150-300 — confirm from the official OCCI / Invest Easy fee schedule at business.gov.om. | Confirmed before payment |
| Municipality (baladiya) trade licence feeone line of this schedule appliesA municipality licence for the business premises is required in addition to the CR, and the fee varies by municipality and activity. Vendor material quotes roughly OMR 100-500 — confirm from the relevant municipality or via Invest Easy at business.gov.om. | Confirmed before payment |
| Trade name reservationReservation is done through Invest Easy; vendor material quotes roughly OMR 10-20. Confirm from the official fee schedule at business.gov.om. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Reserve trade name
Reserve and get approval for the company's trade name through the Invest Easy portal at MOCIIP.
Foreign-investment / activity approval
Where the activity or foreign ownership requires it, obtain MOCIIP approval under the Foreign Capital Investment Law (Royal Decree 50/2019); the activity must not be on the negative list.
Commercial Registration (CR) issued
Submit the constitutive contract and shareholder documents, pay the CR and OCCI fees, and receive the Commercial Registration certificate.
Municipality trade licence
Obtain the municipality (baladiya) licence for the business premises and activity.
Register with the Oman Tax Authority
Register for corporate income tax and, where the reported OMR 38,500 taxable-supplies threshold is met or expected, for VAT with the Oman Tax Authority.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Ministry of Commerce, Industry and Investment Promotion (MOCIIP) — Invest Easy business portal and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.